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HMRC internal manual

Apprenticeship Levy Manual

Introduction: about this manual

This manual is a guide to the Apprenticeship Levy (Part 6 Finance Act 2016 and will be found in Income Tax (Pay As You Earn) Regulations 2003.

The guidance provided in the manual explains how HMRC believes the legislation applies. If readers feel that there are differences between the legislation and the guidance then the legislation takes precedence.

It is being published for the information of taxable employers and their advisers in accordance with the Code of Practice on Access to Government Information.

If there is a change in the department’s interpretation of the legislation, or additional material can helpfully be issued, HMRC will publish amended or supplementary guidance.