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Consultation published on draft regulations.
HMRC has issued a technical consultation on the draft regulations made under the powers in FA 2016 to provide for the calculation, reporting and payment of the apprenticeship levy, and recovery of overpaid levy.
The regulations specify how the levy will be reported through the PAYE process, along with income tax and National Insurance. They also specify how the levy allowance will operate on a monthly, cumulative basis so it will increase evenly throughout the year.
Responses should be emailed here by 14 November.
