As mentioned in our previous blogs in February and September 2016, should you have an Apprenticeship Levy liability you will be a required to calculate and report this with your PAYE each month effective April 2017. The levy has been set at 0.5% of your annual pay bill with a £15,000 annual allowance.
Action is required prior to April to ensure that you have determined and registered your liability.
Are you or your payroll provider ready for this come April 2017? If not now is the time to consider your obligations and take any necessary action.