Behind the headlines: HMRC’s latest Employer Bulletin and apprenticeship levy

Issue 65 of the Employer Bulletin was published on 11th April. The Bulletin is the main conduit of information for employers even though it’s only published six times a year. If you don’t normally receive it direct to your inbox, sign up here.

Since the last Bulletin in February we’ve had a Budget and the start of a new tax year, so there was plenty for HMRC to cover. Read on to find out more about what this means for apprenticeship levy – the third focus of this series of blogs.

Apprenticeship levy

What a pity that HMRC are not able to display the apprenticeship levy paid on the Liabilities and Payments Viewer, I must confess I thought everyone had now been migrated to the Business Tax Account (BTA) but what is the EPAYE viewer referenced in the Bulletin? something new or just an updated page within the BTA? If there are still employers who only have the Liabilities and Payments Viewer available to them, then surely it’s beholden on HMRC to update it to show this new tax liability, otherwise the complete service is rendered useless as it cannot possibly balance to the remittance paid.

It’s a missed opportunity as well to make it clear that, as skills training is devolved, the provision of funding to support training differs in each part of the UK. Funding via the digital account for apprenticeship training is only allocated based on the percentage of the workforce who have English addresses. The Scottish Government have said there will be a workforce development fund that employers can bid for, the Welsh Assembly have not announced any training plans and we still don’t even have a functioning Government in Northern Ireland!