Where do I view how much apprenticeship levy is due?

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You can create payment runs to pay tax, employee and employer NI, and student loan deductions to HMRC. The payment runs are created by the P32 period. Therefore, if you have more than one payroll under a tax reference, all payments due to HMRC are created in one run. As part of this process, the EPS (Employer Payment Summary) file is created and submitted to HMRC. The EPS file displays employer payments that are due such as tax, NI etc.

You can see the amount that is due for the AL by the following methods:

Name Description
Via the Adjustments Window

The calculation of the AL and any Allowance is performed on a monthly cumulative basis. This means that if you have a variable Paybill, you may be liable to the AL in some months and then receive a rebate in others.
Go to Cintra iQ: Pay HMRC window> Adjustments button> Adjustments window


The EPS file reports the AL amount due once the file is created.

Via the P32 Report

You can see how much AL is due in each tax month by looking at the annual P32 report.
Go to Cintra iQ: Pay HMRC window> Annual P32 button


Previously, column 5 used to contained SSP Recovered data, but from April 2017 it will display APP Levy due data as SSP Recovered data will no longer be relevant.  If required, you can email the P32 report or save it as an HTML table or .csv file to be opened in Microsoft Excel.

Via the Apprenticeship Levy Summary Report

You can see the AL details for the tax year. It is broken down per month and by accumulation.
Go to Cintra iQ: Payroll> Payroll Tools> Paying Out> Apprenticeship Levy Summary Report


If required, you can email the Apprenticeship Levy Summary report or save it as an HTML table or .csv file to be opened in Microsoft Excel.


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