Apprenticeship levy guidance for employers with pooled PAYE schemes

10 March 2017

HMRC has provided the updated process for setting up a new PAYE scheme 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.

This guidance can also be found within HMRC internal manual: Apprenticeship Levy Manual.