Following consultation between September and November on draft amendments to the PAYE regulations to cover calculation, payment and reporting of the apprenticeship levy, the draft regulations have been extended to include other matters, such as assessment and recovery of unpaid levy, record keeping, recovery of debts from managed service companies, and workers on the continental shelf. HMRC is now consulting until 3 February 2017 on the revised draft.
Following consultation between September and November on draft amendments to the PAYE regulations to cover calculation, payment and reporting of the apprenticeship levy, the draft regulations have been extended to include other matters, such as assessment and recovery of unpaid levy, record keeping, recovery of debts from managed service companies, and workers on the continental shelf. HMRC is now consulting until 3 February 2017 on the revised draft.
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