Employment Allowance guidance

[Drei]

this bit

Ask HMRC to:

• use any unclaimed allowance at the end of the year to pay any tax or National Insurance you owe (including VAT and Corporation Tax if you don’t owe anything on your PAYE bill)
• give you a refund after the end of the tax year if you don’t owe anything

"including VAT and Corporation Tax" How do you read that?

I read it as if you don't use it for Class 1 NI you can have £3k and use as you see fit to pay your other HMRC commitments. Could be a missed in translation issue or HMRC bonkers talk. Wondering if anyone else read it as I did