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HMRC internal manual

Apprenticeship Levy Manual

Connected rules: connected charities

Guidance on determining if an employer is connected to another charity can be found here.

Unlike the Employment Allowance, all employers, including public authorities (e.g. Central Government Departments, Local Government) are liable for the Apprenticeship Levy. There are no connected rules for public authorities. Please note that some public bodies are legally defined as charities. Where this is the case the connected rules for charities will apply.