Updates: Apprenticeship Levy Manual
2023
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
Archived - see ALM11100
2021
Inserted New Data protection guidance page to beginning of Manual
2019
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
Relationship with Corporation Tax
No changes to Policy, additional information added to support employers calculating Corporation Tax when liable to pay Apprenticeship Levy.
2017
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.
Guidance for trust schools added.
Apprenticeship Levy Allowance: contents
Introduction added.
Modified PAYE schemes: contents
ALM16050 added.
Introduction: about this manual
Removed link to consultation as this has closed.
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
Schools: local authority schools
Updated technical content on schools
Schools: local authority schools
Updated technical content on schools