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HMRC internal manual

Apprenticeship Levy Manual

Updates: Apprenticeship Levy Manual

2017

published amendments

Schools: local authority schools
Updated technical content on schools

published amendments

Schools: local authority schools
Updated technical content on schools
Pooled PAYE schemes: extracting a scheme from a pooled PAYE scheme: action guide
Link to Register your new business with HMRC updated to https://www.gov.uk/new-business-register-for-tax. No change to text.

published amendments

Pooled PAYE schemes: reporting information on their new scheme
Updated process for reporting information on a new scheme
Pooled PAYE schemes: extracting a scheme from a pooled PAYE scheme: action guide
Updated process for extracting a PAYE scheme

published amendments

Pooled PAYE schemes: introduction
Fixed typo.
Introduction: about this manual
Removed link to consultation as this has closed.

published amendments

Modified PAYE schemes: contents
ALM16050 added.

published amendments

Apprenticeship Levy Allowance: contents
Introduction added.

published amendments

Schools: contents
Guidance for trust schools added.

published amendments

End of year adjustments
I've added detail on the effect of end of year adjustments to the levy funds payable to employers. In particular, in resepect of contract settlements and HMRC formal recovery powers.

published amendments

Retention of records
Removed the word Draft.

published amendments

Refunds
Word 'draft' removed.
Paying and reporting the levy: when to pay the levy
The word 'Draft' removed, and tense changed from future to present.
Paying and reporting the levy: reporting the levy liability
Removed word 'draft' from title.
Apprenticeship Levy Allowance: levy allowance shared across connected employers
Word 'Draft' removed.
Apprenticeship Levy Allowance: levy allowance shared across PAYE schemes
Removed the draft as legislation now published

published amendments

Specific sectors and employees: employers with continental shelf workers
Delete the word 'draft' and change tense as levy is now in operation.
Specific sectors and employees: public bodies
Delete the word 'draft' and change tense as the levy is now in operation.