ALM17300 | Pooled PAYE schemes: unconnected employers using a pooled PAYE scheme where some employers have a liability to pay the levy

Where multiple employers in a pooled PAYE scheme have a liability to report and pay the levy because they each have an annual pay bill that is greater than £3 million (subject to the connection rules - see ALM11100), each employer with a liability to report and pay must set up a separate PAYE scheme from April 2017. This is so that HMRC can identify how much each employer has paid in levy and report it to the Department for Education (DfE), so employers can receive funds in their Apprenticeship Account that are based on what they have paid in levy.