Summary

Guidance on the Apprenticeship Levy which applies to employers whose paybill exceeds a specific threshold.

Contents

  1. ALM01000
    Introduction: contents
  2. ALM02000
    Background to the Apprenticeship Levy
  3. ALM03000
    Relationship with Corporation Tax
  4. ALM04000
    Retention of records
  5. ALM05000
    Senior Accounting Officer regime
  6. ALM06000
    Introduction to the Apprenticeship Levy
  7. ALM07000
    What counts as pay bill
  8. ALM08000
    Apprenticeship Levy Allowance: contents
  9. ALM09000
    Paying and reporting the levy: contents
  10. ALM10000
    In year adjustments to a pay bill
  11. ALM10100
    End of year adjustments
  12. ALM10200
    Refunds
  13. ALM11100
    Determining whether an employer is connected to another company or charity
  14. ALM12000
    Specific sectors and employees: contents
  15. ALM13000
    Mergers, acquisitions and joint ventures: contents
  16. ALM13700
    Start-ups
  17. ALM14000
    Cessation and liquidation
  18. ALM15000
    Schools: contents
  19. ALM16000
    Modified PAYE schemes: contents
  20. ALM17000
    Pooled PAYE schemes: contents
  21. ALM18000
    Funding: contents
  22. ALM19000
    Apprenticeship Levy avoidance: contents