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Apprenticeship Levy - News Article Nottingham : tcp chartered accountants - Cookies on GOV.UK
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Apprenticeship levy on sage payroll. Pay Apprenticeship LevyApprenticeship levy on sage payroll.Pay Apprenticeship Levy
Upgrade your browser today for a better experience of this site and many others. The Apprenticeship Levy is being introduced from 6 April and will be payable by large employers. The Levy will be 0. Apprenticeship Levy is charged at 0. Subtract your levy allowance for the year to date from 0. This figure is your allowance for the first month you report the levy.
Any unused allowance can be carried forward into the next month within the same tax year. You must report this at the start of the tax year if:. You must keep records of any information you have used to work out your levy payment for at least 3 years after the tax year which they relate to. You must include payments to intermediaries, such as a personal service company, a partnership or other individual, which are subject to the off-payroll working rules.
This applies to payments for services provided through intermediaries to:. These payments are treated as employment income and subject to Class 1 National Insurance contributions. This does not apply to payments for services provided through intermediaries to private sector clients that are small or have no UK connection. Hide this message. Guidance Pay Apprenticeship Levy. Get emails about this page. Print this page. Who needs to pay Apprenticeship Levy Apprenticeship Levy is an amount paid at a rate of 0.
Related content How to register and use the apprenticeship service as an employer Payments for hiring a young apprentice How to take on an apprentice Apprenticeship agreement: template Apprenticeship funding. Is this page useful? Maybe Yes this page is useful No this page is not useful. Thank you for your feedback. Report a problem with this page. Can my Recruitment Agency make me use a specific Umbrella Company? How Much do Umbrella Companies Charge?
What is an overarching contract of employment? Should I use an Umbrella Company? How Umbrella Companies work? What is the Apprenticeship Levy? If you are transferring staff costs between projects then you will also need to transfer the relevant apprenticeship levy costs. We expect the interface from CORE to be updated for the June payroll run, from which point the Apprenticeship Levy will be included in the staff cost line as is the case with NI and Pension.
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