Pay Apprenticeship Levy

How to use the service

Your Apprenticeship Levy allowance of £15,000 can be divided between: all your PAYE schemes your connected companies or charities You can decide how to split the allowance between your PAYE schemes or with your connected companies or charities. You must report how you’ve divided your allowance the first time you have to pay Apprenticeship Levy. You cannot change your share of the allowance during the tax year. You must continue to apply the levy allowance that was divided at the beginning of the tax year if, part way through the year: you become a connected employer (such as by merging with or acquiring another company) the structure of your group of connected companies or connected charities changes (such as by demerging with another company) 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. Public bodies (excluding charities) each get a full Apprenticeship Levy allowance as they are not considered to be connected companies. Public bodies which are charities must follow the rules for connected charities. NHS trusts and other health service bodies (such as Scottish Health Boards, Welsh Local Health Boards and Health and Social Care Trusts in Northern Ireland) are considered to be companies and have to follow the connected companies’ rules.