With respect to Off-payroll working rules, are there any changes in the Apprenticeship Levy calculation?

There are no changes in the Apprenticeship Levy and the "deemed employer" / "fee payer" is liable for Apprenticeship Levy.

HMRC Link:-

https://www.gov.uk/guidance/fee-payer-responsibilities-under-the-off-payroll-working-rules



Still need help?

Contact us

Off-Payroll Worker Rules