PAYE56140 - Employer returns: apprenticeship levy : penalties

Late payment penalties

Late payment penalties (Schedule 56 of the Finance Act 2009) for the Apprenticeship Levy apply from April 2017. However, we continue to follow the risk based approach to raising penalties currently used more widely with PAYE, with focus on only raising penalties in cases of greatest risk and persistent non-compliant behaviour.

Late filing penalties

Late filing penalties are not in force from April 2017. This position will be kept under review.

Error penalties

Error penalties (Schedule 24 Finance Act 2007) apply from April 2017.