An employer can’t claim the ETI (i.e. reduce their PAYE (Employees’ Tax) liability) if on the last day of the month, the employer- Has failed to submit any return/declaration Has any tax debt outstanding, excluding a tax debt – o Where an agreement has been made for a deferral payment o That has been suspended pending an … Continue reading FAQ: When will an employer not be allowed to claim the Employment Tax Incentive (ETI) in a specific month?