Apprenticeship Levy Guidance

On the 1st February 2017 the HMRC published an Apprenticeship Levy Guide.  This manual is a guide to the Apprenticeship Levy (Part 6 Finance Act 2016 and will be found in Income Tax (Pay As You Earn) Regulations 2003 which are currently being consulted on

The guidance provided in the manual explains how HMRC believes the legislation applies. 

It is being published for the information of taxable employers and their advisers in accordance with the Code of Practice on Access to Government Information.

Click here to link to the Guide