How to pay
You’ll need to pay the Apprenticeship Levy each month through the PAYEprocess in the same way you pay Income Tax or National Insurance contributions.
If you’ve overpaid Apprenticeship Levy during the year, you’ll receive a refund as a PAYE credit.
Apprenticeship Levy payments are a deductible expense for Corporation Tax.
Contains public sector information licensed under the Open Government Licence v3.0.