•
your connected companies or charities
You can decide how to split the allowance between your PAYE schemes or with your connected companies or charities. You’ll need to report how you’ve allocated your allowance the first time you have to pay Apprenticeship Levy.
You cannot change your share of the allowance during the tax year.
You must continue to apply the levy allowance that was allocated at the beginning of the tax year if, part way through the year: • you become a connected employer (such as by merging with or acquiring another company) • the structure of your group of connected companies or connected charities changes (such as by demerging with another company)
You can decide how you allocate your levy allowance across your connected companies or charities at the start of the next tax year.
Where the allowance has been allocated across connected companies or charities you cannot change the allocation of the allowance at the end of the tax year.
If you are an employer with multiple PAYE schemes and you do not use your full Apprenticeship Levy allowance during the year, you can change the allocation at the end of the tax year, to offset any unused allowance against another of your schemes. Public bodies each get a full Apprenticeship Levy allowance as they are not considered to be connected companies. NHS trusts and other health service bodies (such as Scottish Health Boards, Welsh Local Health Boards or Irish Health and Social Care Trusts) are considered to be companies and therefore have to follow the connected companies rules. Public bodies which are charities must follow the rules for connected charities
All guidance relating to ‘Pay Apprenticeship Levy’ can be found on GOV.UK.
Back to Contents
Apprenticeship service - delay to roll out for all employers 14 August 2018
The Education and Skills Funding Agency has announced that there will be a delay to the ‘access for all employers’ to use the apprenticeship service to access funding.
The Education and Skills Funding Agency (ESFA) had planned that all employers would be able to use the apprenticeship service to access apprenticeship funding from April 2019.
The ESFA’s aim is for all employers to take more ownership of their apprenticeships and access the full range of high quality training provision on offer and believe that the best way to do this is through the apprenticeship service.
However having listened to feedback about the scale and pace of the apprenticeship reforms that have been introduced since May 2017, the ESFA want to make sure that future changes are introduced in a gradual, well- managed way. The ESFA has announced that it will extend current contracts for training providers delivering training for employers that do not pay the apprenticeship levy for 12 months, from April 2019 to March 2020. The Agency has said that over the summer, it will work closely with employers and training providers to plan what a gradual transition should look like.
Further details have been promised in the autumn, including what this will mean for providers with existing contracts and plans to develop the apprenticeship service for all employers.
Back to Contents
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
Page 19 of 629
Made with FlippingBook - Online magazine maker