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Contents

Official guidance
Apprenticeship Levy Manual
  • 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
  1. Apprenticeship Levy Manual
  2. Retention of records

ALM04000 | Retention of records

From HM Revenue & Customs · Apprenticeship Levy Manual

Regulation 147N of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003 No 2682)

Employers must keep records of any information they have used to calculate their levy liability for at least 3 years after the tax year to which they relate.

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