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HMRC internal manual Apprenticeship Levy Manual: voluntary aided schools

In a voluntary aided school, the governing body is the employer with the responsibility to pay Class 1 secondary NICs, so it is the governing body who have a liability to pay the levy...

Wednesday, 3 August 2022 13:21

HMRC internal manual Apprenticeship Levy Manual: foundation schools

In a foundation school, it is the governing body as the employer who is liable for the payment of Class 1 secondary NICs. Therefore, it is the governing body which is liable to report and pay the levy...

Wednesday, 3 August 2022 13:21

HMRC internal manual Apprenticeship Levy Manual: academies and multi-academy trusts

In an academy, the governing body of the academy is the employer with the responsibility to pay Class 1 secondary NICs. Therefore it is the governing body which is liable to report and pay the levy...

Wednesday, 3 August 2022 13:21

HMRC internal manual Apprenticeship Levy Manual: local authority schools

Where the local authority is the employer of the staff within a school, that is community or voluntary controlled schools, it is the local authority which is liable to report and pay the levy...

Wednesday, 3 August 2022 13:21

HMRC internal manual Apprenticeship Levy Manual: Schools: introduction

The education sector has a wide variety of arrangements in place. The type of educational establishment affects who is considered to be liable to report and pay the levy...

Wednesday, 3 August 2022 13:20

Prison-build revolution continues with construction of new Yorkshire jail

Building work on Britain’s newest ‘smart’ prison will start this autumn – delivering over 1,400 modern places to get more offenders into jobs and away from crime...

Wednesday, 3 August 2022 12:58

Government launches fraud squad

A new team at the heart of government has been told to hunt down fraud committed against the public purse, with a £180 million target set for the first 12 months...

Wednesday, 3 August 2022 12:55

Cyber security boosted in Scotland

A £500,000 contract to extend cyber resilience training to more than 250 organisations across the country has been awarded by the Scottish Government...

Wednesday, 3 August 2022 10:58

Research published on benefits of long-duration electricity storage

The Department for Business, Energy & Industrial Strategy has published a report on the role and requirements for long-duration electricity storage and associated system impacts...

Wednesday, 3 August 2022 10:35

FCA confirms new rules to improve oversight of Appointed Representatives

The FCA confirms new rules to make authorised financial firms more responsible for their appointed representatives (ARs)...

Wednesday, 3 August 2022 10:30