Policy News Journal - 2016-17

The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal

Thursday 15 December, 10:00 - 11:00

Further dates will be announced in due course.

After registering, you will receive a confirmation email containing information about joining the webinar.

See our previous news item from 28 October 2016 which details announced changes to the Apprenticeship Funding Policy

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Apprenticeship levy guidance for employers with pooled payrolls 15 November 2016

HMRC has prepared some guidance for employers with pooled PAYE schemes.

Payroll pooling is a historic practice and is now only used by a small number of employers. Where there is a pooled payroll scheme, there may be some employers who have a liability to pay the apprenticeship levy and some who do not.

This guidance explains how the apprenticeship levy will operate in these situations and with pooled payrolls more generally.

Members with these schemes should also contract their payroll provider as soon as possible to find out exactly how their system will handle these situations.

Further general HMRC guidance will be published on GOV.UK in December.

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Apprenticeship Levy and Maintained Schools 9 December 2016

If you provide payroll services to schools, read on as one of our members has shared some interesting information regarding the apprenticeship levy and the way in which it applies to maintained schools.

Thank you to member Jackie Standring for sharing the following information through the Local Authority CIPP SIG (Specialist Interest Group).

The Local Government Association (LGA) has received a number of queries in recent weeks about the way in which the Apprenticeship Levy applies to maintained schools. As a result, the LGA finance team has prepared the following information, after discussions with the Department for Education (DfE) and HM Revenue and Customs (HMRC). Please note this information is intended to help local authorities in planning for the Apprenticeship Levy and does not represent definitive guidance. More information is expected to be published by HMRC/DfE, however, no timescale for publication of this information is yet available.


Liability for the levy depends on the type of maintained school

There are two categories of maintained school:

a) Community and Voluntary Controlled (VC) schools. In these schools the local authority is the employer and therefore all staff in community/VC schools are added on to the paybill of the council, with the levy equivalent to 0.5% of the overall paybill for the local authority (LA). All community/VC schools paybills will need to be included in the LA’s calculation, regardless of whether the school uses the council for payroll services.


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