Apprenticeship levy guidance for employers with pooled payrolls

14 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 contact 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.