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Updates: Apprenticeship Levy Manual

2023

25 July 2023 published amendments

Pay bill: what counts as pay bill

Amendment made to sentence starting with "Earnings below the LEL..." to correct an error in an earlier amendment made in February 2023 and clarify the correct legislative position on what is included in the pay bill

2022

2 August 2022 published amendments

Connected rules: contents

Archived - see ALM11100

2021

24 February 2021 published amendments

Introduction: contents

Inserted New Data protection guidance page to beginning of Manual

2019

30 October 2019 published amendments

Connected rules: connected charities

Information about connection rules for Public Bodies clarified.

Specific sectors and employees: government departments and their agencies

Additional information about connection rules included.

2018

14 December 2018 published amendments

Relationship with Corporation Tax

No changes to Policy, additional information added to support employers calculating Corporation Tax when liable to pay Apprenticeship Levy.

2017

8 August 2017 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.

22 June 2017 published amendments

Schools: contents

Guidance for trust schools added.

16 June 2017 published amendments

31 March 2017 published amendments

13 March 2017 published amendments

Introduction: about this manual

Removed link to consultation as this has closed.

14 February 2017 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

10 February 2017 published amendments

Schools: local authority schools

Updated technical content on schools

7 February 2017 published amendments

Schools: local authority schools

Updated technical content on schools