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Contents

Official guidance

Apprenticeship Levy Manual

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ALM01000 · Introduction
ALM02000 · Background to the Apprenticeship Levy
ALM03000 · Relationship with Corporation Tax
ALM04000 · Retention of records
ALM05000 · Senior Accounting Officer regime
ALM06000 · Introduction to the Apprenticeship Levy
ALM07000 · Pay bill: what counts as pay bill
ALM08000 · Apprenticeship Levy Allowance
ALM09000 · Paying and reporting the levy
ALM10000 · In year adjustments to a pay bill
ALM10100 · End of year adjustments
ALM10200 · Refunds
ALM12000 · Specific sectors and employees
ALM13000 · Mergers, acquisitions and joint ventures
ALM13700 · Start-ups
ALM14000 · Cessation and liquidation
ALM15000 · Schools
ALM16000 · Modified PAYE schemes
ALM17000 · Pooled PAYE schemes
ALM18000 · Funding
ALM19000 · Apprenticeship Levy avoidance
ALM11000 · Connected rules

Official guidance
Apprenticeship Levy Manual

Apprenticeship Levy Manual

From HM Revenue & Customs

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