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  • Split Apprenticeship Levy allowance across all connected companies

    Hello, I am reading the HMRC guidance re: splitting the Apprenticeship Levy allowance across the connected companies. Can the connected companies change at the end of the tax year how the allowance was divided across all connected companies? From the notes below from the HMRC guidance it says that it can be changed for employers with multiple PAYE schemes. Can we apply the same rules for the connected companies? Can we say that the group of connected companies is an employer with multiple PAYE schemes? Or the treatment for connected companies is completely different from employers with multiple PAYE schemes? "You can decide how you divided your levy allowance across your connected companies or charities at the start of the next tax year. You cannot change where the allowance has been divided across connected companies or charities at the end of the tax year. Employers with multiple PAYE schemes who do not use their full Apprenticeship Levy allowance during the year, can change how this has been divided at the end of the tax year. This can be done to offset any unused allowance against another of your schemes."
  • Apprenticeship Levy

    Hello, The connected companies total combined pay bill YTD March 2024 (YTD tax month 12) reached the total of £3,000,000 for 12 month. The total combined bill before tax month 12 was always below £3,000,000, it became more than £3,000,000 at the end of the tax year 2023-2024. My question is - do we start reporting and paying the levy from the next tax year 2024-2025 or we need to report and pay the levy for YTD tax month 12 2023-2024 and that was the month the combined bill became more than £3,000,000? Also, we have 5 companies connected in a group and we will need to split the annual allowance of £15,000 between the companies, but if we use the percentages for the split based on the total pay bill for 2023-2024 it could be different percentage for 2024-2025. My question is - can we split the annual allowance between the 5 companies each month based on the real pay bill YTD in 2024-2025? Can we use and report different annual allowance each tax month based on the percentages each month that could be different each month. Or we need to make a decision on the split of £15,000 between the 5 companies at the start of the tax year (tax month 1 2024-2025) and won't be able to to change the annual allowance during the tax year? Thank you for your help!
  • RE: EPS Report - Apprenticeship Levy due figure

    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.
  • 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!