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Employers must pay 0.5% of their pay bill to HMRC each tax month alongside other remittances, after deducting a levy allowance that has the effect of ensuring that only employers with pay bills of at least £3 million a year pay the apprenticeship levy. The course also covers arrangements for funding apprenticeships across the UK and sets out the new arrangements for future apprenticeships in England.

Please note: Materials for this course will be made available via an online platform, however a selection of this materials will need to be printed off and brought with you on the day. Login details for the online platform will be sent to you 10 days before the course start date. If you have any problems or questions, please email [email protected].

Who should attend?

Anyone who needs to understand how the apprenticeship levy and levy allowance are calculated and paid over to HMRC, whether manual calculations are made or software systems are utilised. Anyone who needs to understand the new arrangements for funding future apprenticeships.

The course covers the devolved funding arrangements across the UK. The content will be updated as and when additional details become available.

Course content

  • Background
    • Reason for the policy
    • Previous funding arrangements
    • Legislative process
  • Apprenticeship levy
    • The levy charge
    • The levy allowance
    • Sharing the levy allowance
    • Paying and reporting the levy to HMRC
    • How HMRC allocates the levy collected
  • Apprenticeship funding arrangements in England
    • Arrangements for levy-payers
    • Digital accounts
    • Government top-up
    • Sharing and transferring funds
    • Arrangements for non-levy payers
    • Accessing quality apprenticeships
  • Apprenticeship funding arrangements in the rest of the UK
    • Arrangements in Scotland
    • Arrangements in Wales
    • Arrangements in Northern Ireland
  • Future developments

Course aims

On completion, delegates should:

  • Understand the purpose of the apprenticeship levy, how it is calculated and how amounts are paid over to HMRC
  • Understand the purpose of the levy allowance, how it is calculated and how it can be shared or reallocated within ‘connected companies’ and for employers with more than one PAYE reference
  • Appreciate the implications of employee data on how an employer’s levy payments are allocated across the UK
  • Understand how to access apprenticeship funding for apprenticeships in various parts of the UK

Booking information

For more information please email [email protected] or call us on 0121 712 1000. 

Closing date for bookings is two weeks prior to the course date.

Payment for courses is credit card/ debit card only. If you wish to speak to a member of staff about an alternative payment method, please call 0121 712 1063.

In-house delivery

The CIPP can offer in-house delivery on this training course.

In-house delivery can be very attractive for organisations as they can train large numbers of employees* at a reduced rate, without the additional associated costs, such as travel and 'lost time'.

Click here for more information.

*Minimum number of delegates apply