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HMRC internal manual

Apprenticeship Levy Manual

Pooled PAYE schemes: extracting a scheme from a pooled PAYE scheme: action guide

Extracting a scheme from a pooled PAYE scheme: action guide

To set up a new scheme, employers should:

  • Go to
  • Follow the instructions to register a new scheme by choosing the type of business they are (the new scheme is classed as a new business so will need to have its own account)
  • The business type will dictate which online form they use so they may be asked to set up a Government Gateway account, either before or after registering (online instructions will clearly direct what to do next)
  • They will be asked to enter the first pay day. If their first pay date is more than 28 days from the date they register, they may see a warning message. They should ignore this message and proceed to the next screen
  • They should complete all the questions on the Registration summary screen (questions marked with a red asterisk indicate required information)
  • To avoid any break in payroll reporting from their old reference number we recommend the new scheme is set up by the end of March 2017 at the latest. As their new scheme will start on 6 April 2017 they will not receive any information regarding the new scheme until a few days after 6 April 2017
  • If they do not wish to wait until after 6 April 2017 (new business start date), to receive their new PAYE scheme information, they can register their business with an earlier start date, this is indicated on the online forms as “first pay date”. Note - if they choose to start their business earlier than 6 April 2017 but do not make any payments to employees they will need to file an EPS submission to indicate this. If they don’t, HMRC systems will expect an FPS submission. If they choose to set up early and do not make an EPS submission it could lead to non-reporting penalties
  • If they choose to set up a scheme earlier and pay employees under the new PAYE reference before 6 April 2017, they will need to ensure they have entered an end date on the old scheme FPS submission for the employees that have been de-pooled. This is to stop them being paid on two PAYE references
  • More information regarding what happens if they do not report payroll information on time is available at - Note - New employers do not incur a penalty if the first FPS is sent within 30 days of paying an employee