HMRC internal manual Apprenticeship Levy Manual: Schools: introduction

HMRC internal manual Apprenticeship Levy Manual: Schools: introduction

From:

HM Revenue & Customs

Published

1 February 2017

Updated:

2 August 2022, see all updates

1. Contents
2. ALM15000

ALM15050 - 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.