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Help with the Apprenticeship Levy and Employment Allowance 바카라 사이트” connected entities 바카라 사이트” GfC10

Find out about common areas of error when reporting the Apprenticeship Levy or claiming Employment Allowance.

• From: HM Revenue & Customs
• Published: 7 November 2024

Documents

Purpose, scope and background (part 1)

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Companies (part 2)

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Public Bodies, their related entities and group structures (part 3)

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Charities (part 4)

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Next steps 바카라 사이트” further questions, feedback, legislation and guidance (part 5)

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Details

°Õ³ó±ð²õ±ðÌýGuidelines for Compliance (GfC) are for all employers. They aim to help employers identify connected entities, enabling them to report their Apprenticeship Levy liability and claim Employment Allowance correctly.

These guidelines:

• summarise the rules for the Apprenticeship Levy and Employment Allowance   

• help employers to avoid making the most common mistakes seen by HMRC 

• provide help with specific issues public body customers encounter

• help employers to identify connected companies, charities and other entities

• help employers reduce their tax compliance risk in these areas

You should read these guidelines alongside HMRC바카라 사이트™s Apprenticeship Levy manual and the바카라 사이트¯National Insurance manual. Following these guidelines will help to reduce your risk of making errors, therefore reducing the risk of any penalty charges.

Published 7 November 2024