[F1Part 7AU.K.Apprenticeship Levy

Textual Amendments

Assessment of unpaid apprenticeship levyU.K.

147L.—(1) This regulation applies if it appears to HMRC that there may be apprenticeship levy payable for a tax year under regulations 147E, 147H or 147I (calculation of apprenticeship levy) by an employer which has not been—

(a)paid to HMRC under regulation 147C, and

(b)reported on a return under regulation 147D.

(2) HMRC may assess the amount of apprenticeship levy which to the best of their judgement is due, and serve notice of their assessment on the employer.

(3) An assessment under this regulation may—

(a)cover the apprenticeship levy payable by the employer under regulation 147E, 147H or 147I for any one or more tax periods in a tax year, and

(b)extend to the whole of the apprenticeship levy, or such part of it as is payable in respect of—

(i)a class or classes of employees specified in the notice of assessment (without naming the individual employees), or

(ii)one or more named employees specified in the notice.

(4) Section 30A of [F2TMA] (assessing procedure) applies in relation to an assessment under this regulation as it applies in relation to an assessment to income tax.

(5) Any amount of apprenticeship levy which is payable by virtue of an assessment made under this regulation shall be payable on the day following the end of the period of 30 days beginning with the day on which the notice of assessment is served.]

Textual Amendments