Dealing with HMRC – policy paper

Apprenticeship Levy

This will affect employers in all sectors. The levy will only be paid on annual pay bills in excess of £3 million, and so less than 2% of UK employers will pay it.

Documents

Draft legislation

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Explanatory note clauses 1 to 23

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Detail

This legislation provides for the charging of the Apprenticeship Levy from April 2017, as announced at the Chancellor’s Autumn Statement on 25 November 2015. The levy will help to deliver new apprenticeships. Any comments on the draft legislation should be received by 2 March 2016. If you have any questions about this change, please contact Joanne Collings on Telephone: 03000 575869 or email: joanne.collings@hmrc.gsi.gov.uk.