Hi all

For those of you work work in a company with an annual payroll of more than £3 million (applies to 2% of UK employers apparently) here is a link to the the constultation proposals from HMRC on how this will actually work in practice.

The apprenticeship levy will apply from April 2017, which equates to 0.5% of an employer's wage bill.

http://https://www.gov.uk/government/publications/draft-legislation-regulations-for-the-calculation-payment-and-recovery-of-the-apprenticehip-levy/draft-legislation-regulations-for-the-calculation-payment-and-recovery-of-apprenticeship-levy

Regards

Sarah

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