21 February 2017
The Apprenticeship Levy (2017)
Employers with a pay bill over £3 million reported the apprenticeship levy on an EPS.
From 6 April 2017, employers with an annual pay bill over £3 million (including National Insurance) paid a 0.5% apprenticeship levy and reported it on an EPS. There was a £15,000 annual allowance.
At the time, Gateway Solver customers with an RTI licence could file that EPS.