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HMRC internal manual

Apprenticeship Levy Manual

Introduction: help and guidance

The internet

For issues with payroll, employers can go to

Employers can use new HMRC webinars to learn about their payroll. HMRC presentations cover a wide range topics.

Online services

For information and help using our Online Services, go to


For more help, employers can contact the Online Services Helpdesk by:

• phone on 0300 200 3600

• textphone on 0300 200 3603

Basic PAYE Tools

The Basic PAYE Tools is software that you download onto an employer’s computer. It will help employers run your payroll throughout the year. It is designed for employers who have 9 or fewer employees, and they can use it to calculate payroll deductions and then report payroll information online in real time.

To find out more information about the Basic PAYE Tools and other HMRC recognised software, go to

Employer helplines

• Employer for less than 3 years, phone 0300 200 3211.

• Employer for 3 years or more, phone 0300 200 3200.

• If a customer has a hearing or speech impairment and use a textphone, they can phone 0300 200 3212.

Employers must tell us their employer PAYE and Accounts Office references when you contact us.

Employers will find them on correspondence HMRC have sent to them.

Employer helpbooks and forms

Helpbooks and forms are available to download.

Go to

Yr laith Gymraeg

I lawrlwytho ffurflenni a llyfrynnau cymorth Cymraeg, ewch i sgroliwch i

lawr i’r pennawd ‘Treth’ a dilynwch y cysylltiadau ‘Ffurflenni Cyllid a Thollau EM (CThEM)’ ac

‘Arweiniad a thaflenni gwybodaeth CThEM’.

Forms and guidance in Braille, large print and audio

For details of employer forms and guidance in Braille, large print or audio, employers can phone the Employer Orderline on 0300 123 1074 and ask to speak to the Customer Service Team.

Education services from the Digital Delivery Team

Find out more about our live and recorded webinars, go to

To view our video clips, go to

Follow us on Twitter @HMRCbusiness:

Employer Bulletin online

Employer Bulletins contain information and news for employers. We publish these 6 times a year.

Employer email alerts

We strongly recommend that employers register to receive email alerts. These will prompt and direct them to:

• each new edition or news about the Basic PAYE Tools

• the Employer Bulletin

• important new information

HM Revenue and Customs

If employers have a query about one of their PAYE schemes, they can:

• phone the Employer Helpline on 0300 200 3200

• write to

National Insurance Contributions and Employers Office
HM Revenue and Customs
United Kingdom

Employers must provide employer PAYE and Accounts Office references when they contact us. Employers will find them on correspondence HMRC have sent to them.

Your rights and obligations

Your Charter’ explains what employers can expect from us and what we expect from them.