HMRC internal manual Apprenticeship Levy Manual: Schools: local authority schools which acquire academy status part way through the tax year

HMRC internal manual Apprenticeship Levy Manual: Schools: local authority schools which acquire academy status part way through the tax year

From:

HM Revenue & Customs

Published

1 February 2017

Updated:

2 August 2022, see all updates

1. Contents
2. ALM15000

ALM15500 - Schools: local authority schools which acquire academy status part way through the tax year

Example

A local authority school acquires academy status on 1 September. For the months April to August, the local authority will be liable to report and pay the levy based on the pay bill of the staff within all of the schools under its control. From 1 September, the newly created academy is an employer in its own right and will be liable to report and pay the levy (depending on the size of its pay bill). It will have its own £15,000 allowance to offset against its liability. As the academy will be a new employer, it will be entitled to the whole of the £15,000.