The apprenticeship levy payment and reporting

If there is any amount due for the levy it will be included in your normal monthly remittance to HMRC.

Your payroll software will calculate what is due, adjust for your allowance and include the balance on your month end summary, P32 / P30 or PAYE remittance reports.

You need to start sending EPS reports once your apprenticeship levy due year to date value is greater than zero. After this, you must then send an EPS each month, even if the apprenticeship levy year to date value returns to zero.

Example

In months 1-3 the apprenticeship levy due is zero (£0.00), no EPS would need to be sent.

In month 4 the apprenticeship levy due raises to £750.00. You must report this to HMRC on an EPS.

All other EPS requirements remain the same, you are still required to send EPS submissions if you have recovery or compensation on statutory payments or CIS deductions suffered.

You can get more information from GOV.UK
https://www.gov.uk/guidance/pay-apprenticeship-levy