GNS messages surrounding apprenticeship levy and employer allowance

01 November 2019

In the October Employer Bulletin HMRC advised that Generic Notification Service (GNS) messages will be circulated to employers as a reminder to review any claims that they are making in relation to either the apprenticeship levy or the employer allowance, or in some circumstances, both.

The Bulletin included guidance relating to the eligibility rules surrounding both the apprenticeship levy and the employer allowance. This was prompted by the fact that there have been numerous claims submitted to HMRC that have been incorrect.

As a result of this, some of the GNS messages that are sent will simply be prompts aimed to increase awareness and to remind employers to assess their eligibility internally. The messages will not necessarily be sent to advise that something has been submitted incorrectly or that there are any issues, so if a business receives a GNS message relating to either of the allowances, it is not cause to worry.

HMRC has also confirmed that in the future, there will be increased circulation of GNS messages for educational purposes, to assist payroll departments in relation to correct payroll processing and real time submissions. The advice is to check the GNS messages regularly as they are important and play a vital role in allowing HMRC to communicate with employers.

There is further guidance surrounding both the apprenticeship levy and the employment allowance online and businesses are encouraged to review this information and ensure they are acting in accordance with the rules. 


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