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Apprenticeship Levy and Funding

Chartered Institute of Payroll Professionals

Training

In London ()

£ 267 VAT inc.

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Description

  • Type

    Training

  • Level

    Beginner

  • Duration

    1 Day

On completion, delegates should:
·Understand the purpose of the apprenticeship levy, how it is calculated and how amounts are paid over to HMRC
·Understand the purpose of the levy allowance, how it is calculated and how it can be shared or reallocated within ‘connected companies’ and for employers with more than one PAYE reference
·Appreciate the implications of employee data on how an employer’s levy payments are allocated across the UK
·Understand how to access apprenticeship funding for apprenticeships in various parts of the UK

About this course

·Background -Reason for the policy
-Previous funding arrangements
-Legislative process

·Apprenticeship levy -The levy charge
-The levy allowance
-Sharing the levy allowance
-Paying and reporting the levy to HMRC
-How HMRC allocates the levy collected

·Apprenticeship funding arrangements in England -Arrangements for levy-payers
-Digital accounts
-Government top-up
-Sharing and transferring funds
-Arrangements for non-levy payers
-Accessing quality apprenticeships

·Apprenticeship funding arrangements in the rest of the UK -Arrangements in Scotland
-Arrangements in Wales
-Arrangements in Northern Ireland

·Future developments

Anyone who needs to understand how the apprenticeship levy and levy allowance are calculated and paid over to HMRC, whether manual calculations are made or software systems are utilised. Anyone who needs to understand the new arrangements for funding future apprenticeships.

The course covers the devolved funding arrangements across the UK. The content will be updated as and when additional details become available.

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Reviews

This centre's achievements

2020

All courses are up to date

The average rating is higher than 3.7

More than 50 reviews in the last 12 months

This centre has featured on Emagister for 14 years

Subjects

  • Payroll
  • NICs
  • Pensions
  • Student loan
  • RTI
  • Apprenticeship levy
  • Remittances
  • PAYE
  • Holiday Pay
  • Tax

Teachers and trainers (1)

CIPP trainer Trainer

CIPP trainer Trainer

CIPP Trainer

Course programme

Background & Key Terms

  • Background to the recent changes to apprenticeship funding

  • Apprenticeship levy and apprenticeship funding key terms

Calculating the Apprenticeship Levy

  • Scope of the Apprenticeship Levy

  • Earnings included in Apprenticeship Levy calculations

  • The Apprenticeship Levy Allowance

  • Calculating the Apprenticeship Levy

Apprenticeship Levy cumulative calculations

  • Calculating the apprenticeship levy on a cumulative basis

  • Offsetting of Apprenticeship Levy refunds

Local authorities, schools and pooled payrolls

  • Considerations for schools and local authorities

  • Considerations for pooled payrolls

Deadlines, penalties and levy allocation

  • Reporting of levy payments to HMRC

  • Deadlines and penalties

  • Levy allocation across the UK

Employing Apprentices

  • Employer responsibilities when employing apprentices

  • Utilisation of apprenticeship training agencies

Apprenticeship Funding for England

  • Overview of funding arrangements in England

  • The process for levy-payers

  • Rules & limitations for funding for another company

  • The process for non-levy payers

  • Additional funding options

Apprenticeship Funding for the rest of the UK

  • Apprenticeships and funding in Scotland

  • Apprenticeships and funding in Wales

  • Apprenticeships and funding in Northern Ireland

Future Developments

  • Changes to transfer allowances

  • Changes to apprenticeship standards

See related categories

Apprenticeship Levy and Funding

£ 267 VAT inc.

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