EPS Report - Apprenticeship Levy due figure

Hello, I am submitting the EPS for Apprenticeship Levy for the first time. The Payroll software have an option to put only one figure for the Levy due YTD. Could you please advise if the figure we put on the EPS is the Gross Levy (before deducting the allowance) or Net levy (after deducting the allowance). Thnak you very much!

Hi RV_2024,
You would need to speak to the software provider regarding this and every software is different so we wouldn't want to give you incorrect advice by assuming.
Thank you. 

 

Hello, Thanks for your reply. Could you please advise about the figure to be put on the EPS sent via HMRC basic PAYE tools? On the HMRC basic PAYE tools for EPS submission on the Apprenticeship Levy Due - do we put the Gross Levy (before deducting the allowance) or Net levy (after deducting the allowance)? Thank you.

Hi
If you are completing the 'Apprenticeship levy submission form' on Basic PAYE Tools, then you should enter the total net levy due for the year-to-date. You may find step 6 of this guide helpful: the Apprenticeship Levy - calculate and report the levy allowance