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Draft legislation: regulations for the calculation, payment and recovery of the Apprenticeship Levy

A technical consultation by HMRC seeks comments on the draft regulations made under the powers contained in the Finance Act 2016 to provide for the calculation, reporting and payment of the Apprenticeship Levy, and recovery of overpaid levy. The draft regulations specify how the levy allowance will operate, on a monthly, cumulative basis. the consultation period ends on 14 November 2016.
Category: Employment » Young workers. Keyword(s): Apprenticeships. Area(s) of law: Employment.
Source: HMRC.

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