F1Part 7AApprenticeship Levy

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Amendments (Textual)

Apportionment of levy allowance between employer’s PAYE references: members of a company unit or charities unit147G

1

This regulation applies where—

a

members of a company unit or charities unit (“the relevant members”) have determined what amount of levy allowance each of them is entitled to for the tax year, and

b

at least one of the relevant members mentioned in sub-paragraph (1)(a) has more than one employer’s PAYE reference.

2

The relevant members may elect to apportion their share of levy allowance amongst their respective employer’s PAYE references in accordance with the proportions they choose.

3

The relevant members must—

a

make the election mentioned in sub-paragraph (2) at the beginning of the tax year, and

b

notify HMRC of the election made with their first return of the apprenticeship levy.