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HMRC internal manual

PAYE Manual

Employer returns: apprenticeship levy: ETMP/business tax account/EBS RTI viewer services


Screens in ETMP including Tax Officer, Payments and Collections and Financial Customer Care have been updated to show the Apprenticeship Levy (AL). New master data is available in the taxpayer overview. New tabs have been added to tax officer show the allowance and a new EPS AL form bundle is available.

There will be two new tabs:

AL Liability

This is used to indicate whether an employer is liable to pay the Apprenticeship Levy. This fact is either pre-populated to ‘Yes’ or updated when a payroll scheme makes an Apprenticeship Levy submission for the first time. The new mass activity for applying a clearing lock to payments is set up to check if this fact value is ‘Yes’ to determine whether to apply a clearing lock on the payment on account document.

  • AL Valid To: This value is updated to the last day of the current tax year (5th April) that an employer first makes an Apprenticeship Levy submission.

  • AL Last Submitted: Every time an Apprenticeship Levy submission is processed this fact value is updated with the instruction time and date in the Apprenticeship Levy record.

AL Annual Allowance

This is required for storage purposes, no logic is driven from this fact. ETMP-SAFE updates this value based on the annual allowance amount in the Apprenticeship Levy record (record type ALD). For employers with only one payroll, the annual allowance value is not expected to change.

Payment and Collections/Customer Account

Apprenticeship Levy charges, and any interest applied to them, will appear in View Customer Account.

Two new Apprenticeship Levy charges will be introduced for the AMC Contract Account:

  • Apprenticeship Levy Determination Charge

  • Apprenticeship Levy Determination interest

Business Tax Account

From April 2017 employers will be able to see the Apprenticeship Levy charge on EPAYE viewer within Business Tax Account.

EBS RTI Viewer 

EBS RTI viewer has not been updated to show the AL charge.