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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. In year adjustments to a pay bill

ALM10000 | In year adjustments to a pay bill

From HM Revenue & Customs · Apprenticeship Levy Manual

If an employer makes an adjustment to a previous month’s pay bill, which in turn affects their levy liability, they should account for this change in levy liability in their next Employer Payment Summary (EPS). To make adjustments see https://www.gov.uk/payroll-errors/correcting-your-fps-or-eps.

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