The apprenticeship levy

The apprenticeship levy was introduced on 6 April 2017 meaning some UK employers now need to calculate, report and pay a contribution towards the apprenticeship levy to HMRC through the PAYE process each month. Levy payers should use the Employer Payment Summary (EPS) to report any levy due and should pay the apprenticeship levy alongside tax and national insurance contributions by the 19th (or 22nd if paying electronically) of each month.

Employers will be able to see their apprenticeship levy data using their Business Tax Account after April. Agents will be able to view their clients’ apprenticeship levy data through Agent Services from late summer 2017.

https://www.gov.uk/guidance/pay-apprenticeship-levy

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