Apprenticeship Levy guidance for software developers
19 September 2016
HMRC’s SDS Team has provided updated guidance for software developers on the Apprenticeship Levy which comes into effect in April 2017.
The record of amendments (see below), are listed at the end of the document and show what has changed from the first version which was published in June 2016.
The changes from Version 1.5 to 1.6 are as follows:
- Page 1 – “How is the employer’s pay bill calculated?” has been updated to include info about what is not included in the pay bill.
- Page 1 and 2 - 2 New Q&A’s for payroll with a range of frequencies and who will pay the apprenticeship levy and when.
- Page 2 - How do I report the apprenticeship levy? Reference to those with annual pay bill over £2.8 million in previous year included. Sentence also added to show that 'When an employer starts submitting levy submissions, they will need to continue to make submissions, even if their levy due year to date amount for any subsequent months is zero'.
- Page 2 - New Q & A for Location of Employee and payment of Levy.
- Page 4 - Additional pay bill calculation added - Example 3
- Pages 7, 8, 9 and 10 - Calculation examples added to reflect unit of companies/charities splitting the allowance and additional Q & A's - Levy Payment, In-year adjustments, Post year corrections, refunds process and part year operation and the levy (calculation example included).
- Page 11 - Calculation result amended.
Apprenticeship levy SD guidance v1.6