The Income Tax (Pay As You Earn) Regulations 2003

[F1 Duty to report amount of apprenticeship levy to be paid U.K.

147D.— (1) Subject to paragraph (2) this regulation applies where—

(a) a person’s pay bill in the tax year preceding the year in which the apprenticeship levy liability falls to be reported was over £3 million, or

(b) a person considers that their pay bill will be over £3 million in the current tax year.

(2) In the case of a member of a company unit or charities unit this regulation applies where—

(a) the total amount of the pay bill for the company unit or the charities unit in the tax year preceding the year in which the apprenticeship levy liability falls to be reported was over £3 million, or

(b) (i) the annual entitlement to levy allowance has been determined for each member of the company unit or charities unit in the current tax year in accordance with sections 101 or 102 of the Finance Act 2016, and

(ii) a member considers that their annual pay bill will be over £T where T is an amount equal to the levy allowance determined for that member divided by 0.005.

(3) A Real Time Information employer must inform HMRC of their apprenticeship levy liability after deducting any amount of levy allowance to which they are entitled for the tax month from it.

(4) The information must be given in a return.

(5) The return mentioned under paragraph (4) must be sent within 14 days after the end of the tax month.

(6) A return under this regulation must—

(a) state—

(i) the tax year to which it relates,

(ii) the employer’s HMRC office number,

(iii) the employer’s PAYE reference to which the return of the apprenticeship levy relates,

(iv) the employer’s accounts office reference,

(v) the amount of annual levy allowance the employer is allocating to the employer’s PAYE reference,

(vi) the amount of apprenticeship levy due to date which the employer has calculated, and

(vii) the tax month to which it relates, and

(b) be sent using an approved method of electronic communications unless the employer is one to whom regulation 67D applies.

(7) This regulation applies in addition to the provisions set out in regulation 67F (additional information about payments).]

Textual Amendments

F1 Pt. 7A inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 3