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HMRC internal manual

Apprenticeship Levy Manual

Paying and reporting the levy: when to pay the levy

Part 6 Finance Act 2016

Draft Regulation 147C Income Tax (Pay As You Earn) Regulations 2003

Levy paying employers will start paying the levy from May 2017. The levy to pay in May will be calculated on the basis of the employer’s total pay bill for the previous tax month (April).

Employers must pay the levy each month to HMRC, at the same time as they pay any income tax and National Insurance contributions that are due. Each month they will have to include the levy they need to pay in their usual PAYE payment to HMRC – they should do this by 19th (or 22nd if they report electronically) of the following month.