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HMRC internal manual

Apprenticeship Levy Manual

Specific sectors and employees: IR35

Personal Service Companies (PSCs) subject to off-payroll working reforms in the public sector from April 2017 will be included in the public sector employer’s pay bill for levy purposes. This is because the public sector employer will be liable to pay the Class 1 NICs for those PSCs. If the public sector employer’s annual pay bill is £3 million or over, they will have a liability to pay the Apprenticeship Levy.