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Help with the Apprenticeship Levy and Employment Allowance — connected entities — GfC10

Find out about common areas of error when reporting the Apprenticeship Levy or claiming Employment Allowance.

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These Guidelines for Compliance (GfC) are for all employers. They aim to help employers identify connected entities, enabling them to report their Apprenticeship Levy liability and claim Employment Allowance correctly.

These guidelines:

  • summarise the rules for the Apprenticeship Levy and Employment Allowance   

  • help employers to avoid making the most common mistakes seen by HMRC 

  • provide help with specific issues public body customers encounter

  • help employers to identify connected companies, charities and other entities

  • help employers reduce their tax compliance risk in these areas

You should read these guidelines alongside HMRC’s Apprenticeship Levy manual and the National Insurance manual. Following these guidelines will help to reduce your risk of making errors, therefore reducing the risk of any penalty charges.

Updates to this page

Published 7 November 2024

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