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HMRC internal manual

Apprenticeship Levy Manual

Pooled PAYE schemes: setting up a new PAYE scheme

Setting up a new PAYE scheme

Employers who need to set up a new PAYE scheme will need to set it up between 6 February and the end of March 2017 as this will:

  • facilitate a smooth transition
  • help to avoid common payroll errors
  • ensure all the information you send to us for tax year 2017 to 2018 is reported on the new scheme reference (including Apprenticeship Levy due and allowance claimed)

The action guide outlines the steps employers will need to take to set up a new PAYE scheme.