Hi there,
Kindly let me know of my way of thinking is correct w.r.t. ETI: A client has never qualify to claim ETI as his tax returns was behind. He is now up to date and want to start claiming the ETI till December when it falls away. My reaction would be that he can, but I need to take into account what "month" the employees would be in by now, i.e. if they started working for him in say December 2015, then I can still claim the 1st years ETI, but if they started in Jan 2014, then currently they would be past 24 months, so no incentive claimable.... Is this correct?