Apprenticeship Levy manual
23 February 2017
HMRC manuals contain guidance prepared for HMRC staff and are published in accordance with the Freedom of Information Act 2000.
The Apprenticeship Levy manual has recently been added to the collection.
The Apprenticeship Levy will be payable on pay bills in excess of £3m a year.
The Skills Funding Agency (SFA) has recently started inviting all levy-paying employers to register on the new apprenticeship service, through which you can plan, manage and pay for your apprenticeships online.
The apprenticeship service is available to all employers, whether they are subject to the apprenticeship levy or not, where they have employees in England.