HMRC internal manual Apprenticeship Levy Manual: foundation schools

HMRC internal manual Apprenticeship Levy Manual

From:

HM Revenue & Customs

Published

1 February 2017

Updated:

2 August 2022, see all updates

1. Contents
2. ALM15000

ALM15300 - Schools: 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.