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Kym Hanbridge and Eleanor Meredith provide guidance on the challenges faced by firms dealing with the UK apprenticeship levy

From 6 April 2017 employers in the UK with a pay bill of more than £3 million per annum are charged a 0.5% apprenticeship levy which is collected via the PAYE system and paid to HMRC who (in England at least) then credit the payments to the employer’s Digital Apprenticeship Services (DAS) account. The funds in the DAS account can be used to fund apprenticeship training for their employees.

As is often the case with new law, the basic premise is deceptively simple and the devil is in the detail of the law’s application, especially in cases that are less than straightforward. This article considers the application of the law in some of the more complicated circumstances that employers tend to encounter, together with some of the difficulties so far encountered.