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Contents

Official guidance
Apprenticeship Levy Manual

ALM17000 · Pooled PAYE schemes

  • ALM17050 · Introduction
  • ALM17100 · Pooled PAYE schemes and the Apprenticeship Levy
  • ALM17200 · Unconnected employers using a pooled PAYE scheme where none of them have a liability to pay the levy
  • ALM17300 · Unconnected employers using a pooled PAYE scheme where some employers have a liability to pay the levy
  • ALM17400 · Examples
  • ALM17500 · Setting up a new PAYE scheme
  • ALM17600 · Connected employers using a pooled PAYE scheme
  • ALM17700 · Extracting a scheme from a pooled PAYE scheme: action guide
  • ALM17800 · Reporting information on their new scheme
  1. Pooled PAYE schemes: contents
  2. Pooled PAYE schemes: setting up a new PAYE scheme

ALM17500 | Pooled PAYE schemes: setting up a new PAYE scheme

From HM Revenue & Customs · Apprenticeship Levy Manual

Employers who need to set up a new PAYE scheme will need to have set it up between 6 February and the end of March 2017.

The action guide outlines the steps employers will need to take to set up a new PAYE scheme - see ALM17700.

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