Apprenticeship Levy: resubmitting EPS through year

Wondering if we can resubmit EPS if each tax month has not claimed the annual £15k levy allowance

Didn't find your answer?

Hoping this makes sense...

I've just taken over payroll in the office and found that our EPS submissions have inadvertedly been sent to HMRC stated as a £0 claim in annual apprenticeship levy allowance - I'm not sure why as when this was setup, we stated £15,000 per the generic allowance.

I am wondering what implications will we face going forwards? Our annual pay costs fall well below £3million, so no requirement to pay, but we don't want to end up paying out an extra cost that we certainly didn't need to.

Is it enough to submit each tax month's EPS from now stating £15k of apprenticeship levy allowance or must we resubmit each month's EPS (April-now) with the £15k apprenticeship allowance stated each month?

Thank you in advance...

Replies (2)

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By Payrollgal
21st Nov 2019 08:52

You need to wait until the end of the tax year and submit an additional EPS making the necessary adjustments.

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Replying to Payrollgal:
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By lpand
21st Nov 2019 09:30

Lovely, thanks for your help.

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