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Apprenticeship Levy Manual
Publication Date:
2023
Publisher:
Bloomsbury Professional
Copyright:
2023 Crown
Apprenticeship Levy Manual
Apprenticeship Levy guidance
Last update
: 31st July 2023
GO
Contents
Contents
Expand All
Collapse All
Close section
ALM01000: Introduction: contents
ALM01001: Data Protection
ALM01100: Help and guidance
ALM01200: About this manual
ALM01300: Abbreviations used
ALM02000: Background to the Apprenticeship Levy
ALM03000: Relationship with Corporation Tax
ALM04000: Retention of records
ALM05000: Senior Accounting Officer regime
ALM06000: Introduction to the Apprenticeship Levy
ALM07000: What counts as pay bill
Close section
ALM08000: Apprenticeship Levy Allowance
ALM08050: Introduction
ALM08100: Levy allowance shared across PAYE schemes
ALM08200: Levy allowance shared across connected employers
ALM08300: Unused levy allowance
ALM08400: Levy allowance if you are an employer for part of the year
Close section
ALM09000: Paying and reporting the levy: contents
ALM09100: Calculating what an employer has to pay
ALM09200: How to calculate an employer's Apprenticeship Levy liability manually
ALM09300: Reporting the levy liability
ALM09400: When to pay the levy
ALM10000: In year adjustments to a pay bill
ALM10100: End of year adjustments
ALM10200: Refunds
ALM11100: Determining whether an employer is connected to another company or charity
Close section
ALM12000: Specific sectors and employees
ALM12050: Public bodies
ALM12100: Franchises
ALM12150: Special purpose vehicles
ALM12200: Managed service companies
ALM12250: Employment agencies and recruitment agencies
ALM12300: NHS and other health bodies
ALM12350: IR35
ALM12400: Local authorities
ALM12450: Government departments and their agencies
ALM12500: Foreign armed forces
ALM12550: Employers with continental shelf workers
ALM12600: Employers with overseas employees
Close section
ALM13000: Mergers, acquisitions and joint ventures
ALM13050: Introduction
ALM13100: Example 1
ALM13200: Example 2
ALM13300: Example 3
ALM13400: Example 4
ALM13500: Example 5
ALM13600: Example 6
ALM13700: Start-ups
ALM14000: Cessation and liquidation
Close section
ALM15000: Schools
ALM15050: Introduction
ALM15100: Local authority schools
ALM15200: Academies and multi-academy trusts
ALM15300: Foundation schools
ALM15400: Voluntary aided schools
ALM15500: Local authority schools which acquire academy status part way through the tax year
ALM15600: Trust Schools
Close section
ALM16000: Modified PAYE schemes
ALM16050: Introduction
ALM16100: Example 1
ALM16200: Example 2
Close section
ALM17000: Pooled PAYE schemes
ALM17050: Introduction
ALM17100: Pooled PAYE schemes and the Apprenticeship Levy
ALM17200: Unconnected employers using a pooled PAYE scheme where none of them have a liability to pay the levy
ALM17300: Unconnected employers using a pooled PAYE scheme where some employers have a liability to pay the levy
ALM17400: Examples
ALM17500: Setting up a new PAYE scheme
ALM17600: Connected employers using a pooled PAYE scheme
ALM17700: Extracting a scheme from a pooled PAYE scheme: action guide
ALM17800: Reporting information on their new scheme
Close section
ALM18000: Funding
ALM18100: How to access your Apprenticeship Levy funds
ALM18200: How to spend Apprenticeship Levy funds
ALM18300: Get in touch
Close section
ALM19000: Apprenticeship Levy avoidance
ALM19100: DOTAS: introduction
ALM19200: DOTAS: general
[18.97.14.86]
18.97.14.86