What is an apprenticeship levy declaration?

The apprenticeship levy declaration is the process of declaring the amount of apprenticeship levy owed by your company to HMRC. This is reported through the PAYE process like National Insurance or Income Tax.

Employers must declare the apprenticeship levy each month from the start of the financial year. Employers start declaring apprenticeship levy when:

  • Annual payroll from previous year was over £3 million
  • Annual payroll for this year will be over £3 million

Always keep a record of your apprenticeship levy declaration for at least three years.

Understanding the apprenticeship levy

Lifetime delivers industry-leading skills training that’s reshaping the future of business. Our expert teams work to become an extension of yours, so we can build long-lasting, trusted partnerships.

Looking to make the most out of your apprenticeship levy payments with an apprenticeship programme? Find out more about the apprenticeship levy, government incentives or funding rules; or how we work with our partners to optimise their levy.

Want to optimise your levy? We work with our partners to create bespoke apprenticeship levy strategies.

Find out how

Before working with Lifetime, we weren't using our apprenticeship levy effectively and were limited in terms of training for our internal employees. By offering apprenticeships across the business, we're creating more opportunities and a clear path of progression for our people

Marie Fuller, Learning & Development Business Partner at DX