Pay Apprenticeship Levy
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Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 6
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-17
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments. Consult the original guidance for current legal and operational details.
Contents
- Who needs to pay Apprenticeship Levy
- Your annual pay bill
- Industry training levy contributions
- Employers with modified PAYE schemes
- Using your Apprenticeship Levy allowance
- Employers not connected to another company or charity
- Employers connected to other companies or charities
- How to divide your allowance
- Work out what you owe
- Reporting how much you owe
- Record keeping
- Reporting changes to your pay bill
- How to pay
- Specific sectors that need to pay Apprenticeship Levy
- Franchises
- Off-payroll working
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Pay Apprenticeship Levy’ (updated 6 April 2026), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.017/09/2026