Claiming the Employment Allowance can be done by e-filing an Employer Payment Summary (EPS) to HMRC to inform them that you are claiming.

You will have to submit a once only 'Claiming Employment Allowance and others' EPS.

<< Click here E-file EPS >>

If you do not send an EPS, HMRC will think you are underpaying them and will raise a query. You do not need to send HMRC an EPS every month unless you have other items to claim from HMRC.