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| 4064. With respect to Off-payroll working rules, are there any changes in the Apprenticeship Levy calculation? | ||
| There are no changes in the Apprenticeship Levy and the "deemed employer" / "fee payer" is liable for Apprenticeship Levy. | ||
| HMRC Link:- | ||
| https://www.gov.uk/guidance/fee-payer-responsibilities-under-the-off-payroll-working-rules | ||
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