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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.13 Internationally mobile employees (expatriates) /Payroll rules for expatriate employees / E4.1332 Apprenticeship Levy where modified PAYE arrangement applies

E4.1332 Apprenticeship Levy where modified PAYE arrangement applies

Personal and employment tax

Apprenticeship levy

The apprenticeship levy was introduced in April 2017¹. The levy is paid by the employer and is based on the pay bill as measured by earnings giving rise to secondary Class 1 NIC. For details of the apprenticeship levy, see E4.11300–E4.11302.

In the case of a modified PAYE arrangement, the employer must estimate the employee earnings for levy liability purposes. This will generally be the estimated monthly earnings within the modified

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D6.503 International movement of capital—reportable transactions and events

E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

E5.406 Employees of European Union delegations—tax exemptions

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

D1.404B Large company definition for R&D tax relief

C2.106 Deferred and contingent consideration on disposals

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

D4.104 Company residence and the case law test