The introduction of the Apprenticeship Levy at the beginning of the 2017/18 tax year has certainly had a big impact on the payroll landscape.
The question of whether a company, or group of connected companies, is liable to report the Levy to HMRC has added an important new consideration in the running of payroll for businesses and their agents. Similarly, the matter of how Levy liable groups of connected companies should allocate their £15,000 annual allowance has added to the complexity of employer payments.
The role of the payroll provider
At Dataplan, we view our role in respect of the Levy to be a proactive one;
- Offer guidance, where possible, to our clients on whether they are Levy liable.
- Apply the correct allowance allocations.
- Report Levy liabilities to HMRC on behalf of our clients in a timely and accurate manner.
- For clients whose PAYE payments we send to BACS, we ensure that contributions are paid by the HMRC deadline.
But what about the Digital Apprenticeship Service online account?
One area concerning the Levy in which we have a more limited involvement concerns Digital Apprenticeship Service online accounts. As a payroll provider, it is not within the scope of the service we offer to access these accounts on behalf of our clients.
If you are looking for guidance concerning the Digital Apprenticeship Service, click here for more information.
It is our understanding that businesses require a Government Gateway account for their PAYE scheme, with the employer’s PAYE module attached to their account.
There are also two ways you can contact the National Apprenticeship Service Helpline;
- By telephone on 0800 0150 600
- By email helpdesk@manage-apprenticeships.service.gov.uk
Meanwhile, HMRC’s Online Services helpline can assist with Government Gateway account queries – their number is 0300 200 3600.
Here at Dataplan – even on issues where our scope is limited, we will always do our upmost to point our clients in the right direction and help them make sense of the rules and regulations, surrounding third party organisations linked to payroll.
