English percentage

Organisations with an annual pay bill over £3 million can view their English percentage in their apprenticeship service account.

HM Revenue and Customs (HMRC) work out your English percentage using information from your payroll. This includes the number of your employees that live in England and how much of your payroll is paid to them.

Contact HMRC if you cannot view your English percentage or if it is incorrect. 

Changes to your English percentage

Your organisation’s English percentage can change if your employees living situations change. The English percentage can:

• increase if your employees move to England from other parts of the UK
• decrease if you get new employees who live in Scotland, Wales or Northern Ireland

You must tell HMRC if your employees change their address. 

How we work out your apprenticeship funds

HMRC multiply your declared levy by your English percentage, then we add a 10% government top up.

Example

Company A declares £500,000 apprenticeship levy in the previous tax year. 90% of their total pay bill is paid to employees who live in England, so their English percentage is 90%.

(Declared levy x English percentage) + 10% government top up = apprenticeship funds. 

(£500,000 x 90%) + 10% = £495,000. 

Last updated on 03 December 2021 11:19