PAYE56120 | Employer returns: apprenticeship levy: payment lock

If the employer pays the combined amount before the 19th but the Apprenticeship Levy EPS has yet to be received, the money paid to cover the levy could, in accordance with ETMP payment allocation rules, move back to clear older debts such as disputed charges.

To prevent this from happening, a new A Lock (Apprenticeship Lock) has been introduced. The process works as follows –

- Staff should not set or unset the A lock: this is an automatic process only.