What is the apprenticeship levy?
Don't let the name fool you - the apprenticeship levy isn't a tax on apprenticeships. It can apply even if you don't have apprentices.
The apprenticeship levy applies to employers with annual pay bills of over £3 million. For connected employers, the total pay bill is used. Each of these employers has a levy allowance, as explained in HMRC's guidance.
If you are liable for the levy, enter your levy allowance on the 'Employer' page and the levy will automatically be added to the total on the 'HMRC Payments' page, for you to pay. You should also send the levy figures to HMRC every month by using the 'EPS Submission' tab and choosing the option for 'Apprenticeship Levy'.