Apprenticeships and Tax: What You Need to Know

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Apprenticeships and Tax: What You Need to Know

No one wants to worry about tax. It is a necessary irritation; something that we all have to do, whether we like it or not.

But despite the fact that it is very few people’s favourite thing to think about, it is important to understand how tax affects you. Apprentices will pay tax on the money they earn just like any other employee. If you are starting an apprenticeship you should ensure that you are familiar with the tax system in order to avoid paying the wrong amount.

There are many common misconceptions about the way in which apprenticeships are taxed. This article provides an overview of the main points you should understand – but if you are in doubt about your tax responsibilities you should make sure that you seek independent advice.

Are apprenticeships taxed?

Yes. There is a common misconception that apprentices do not have to pay tax. This is not the case. Apprentices are employees, and they are treated as such for tax purposes. This means that you will have to pay income tax and National Insurance Contributions (NICs) in the same way as everyone else.

You will normally be taxed through the Pay As You Earn (PAYE) system. Under PAYE tax is deducted ‘at source’ – meaning that it is taken straight from your pay packet. You will therefore not normally need to worry about completing a Self Assessment tax return.

You will be assigned a tax code. This combination of letters and numbers will tell HMRC and your employer how much should be deducted from your pay packet. It is important that your tax code is correct.

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How much tax will I pay?

This will depend how much you earn. For the 2017-18 tax year, if you earn less than £11,500 you will not be taxed at all. This is known as your personal allowance. Earnings over the personal allowance will be taxed at a rate of 20 per cent.

If you earn more than £157 per week you will also have to pay National Insurance Contributions. If you earn between £113 and £157 a week, your contributions are treated as having been paid to protect your National Insurance record. As an employee you will pay Class 1 NICs. These are charged at 12 per cent of your income between £157 and £866 per week. Earnings over £866 will attract additional NICs at 2 per cent.

Your situation may be slightly different. ask a question below ↓ and our editorial team will reply with our advice.

What about students?

Many people believe that apprentices are taxed differently because they are also studying. It is important to understand that apprentices are employees, and they are taxed as such.

It may also be useful to understand that students completing ‘conventional’ courses such as degrees or A Levels also have to pay tax just like everyone else. If they earn more than the income tax personal allowance, or the National Insurance Lower Earnings Limit, they will have to pay. Confusion arises because the majority of students work relatively few hours during term time, and therefore do not earn enough to exceed their personal allowance.

I think I’ve paid too much tax. What can I do?

It is, unfortunately, common for people to pay the wrong amount of tax – and it is a particularly frequent occurrence amongst those who have recently started work.

There are numerous potential reasons for incorrect tax payments. They tend to occur because HMRC does not have the information it needs to correctly calculate your tax payments. In these cases you may have been assigned a so-called ‘emergency tax code’ which could result in you paying too much tax. Alternatively, your tax code might simply be wrong. Your tax code can be found on your payslip. It is important that this code is correct, as it will determine the amount of tax deducted from your pay packet.

If you think you have paid too much tax, you should call HMRC on 0845 300 0627 and explain the situation. They may ask you to send in documents to support your claim.

It is also important to understand that underpayment of tax can also occur when tax codes are wrong. Indeed, millions of taxpayers have received letters in recent months telling them that they have paid too little tax, and demanding that they make extra payments. You should therefore keep track of your tax payments, and make sure that you are not underpaying in order to avoid a nasty surprise further down the line.

Tax affairs can be complicated, particularly if you are entering work for the first time. If you are in any doubt about your tax situation, contact HMRC or your local Citizens Advice Bureau for more information.

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Ask An Apprenticeship a Question
Kez 03/12/2020 at 12:50 pm
My son was on a apprenticeship with Network Rail before first lockdown but eventually they let him go. Would he have paid his contributions? He tells me he never and is now unable to claim financial assistance
Gabs 24/07/2020 at 5:43 pm
My daughter started her apprenticeship in November 2019 for a trial and was ‘employed’ in Jan 20. However she has not received her P60.
Tali 10/10/2019 at 8:50 pm
Hi, I have been proposed to start an apprenticeship this year, i’ve being working for this company for the past 10 months. I am 34, and they are going to change my salary to a £3.90/hr, is that legal? My current salary is the minimum, £7.82/hr.
Ems 24/05/2019 at 1:37 pm
Hi there,

I have been doing an apprenticeship since September but I am on tax code A. I earn minimum wage and work 37.5 hours.

I am going to organise changing my tax code- will this mean I pay less tax?

Thanks.
JT 15/05/2019 at 7:12 pm
My son is doing an apprenticeship and as part of his role in his apprenticeship he drives the work van from time to time, within work hours and never takes it home however he is paying van tax benefits. Is this correct?
PaulW 05/03/2019 at 1:37 pm
Hi, I'm thinking of taking on an apprentice and on registering on HMRC it says I do not need to register as an employer as the parenting wage wold be under £116. My question is how do I issue a P45 when the time comes if I do not have anot employer reference number?
Many thanks
Mark 15/01/2019 at 10:25 pm
My son has started a civil engineering apprenticeship, he goes to uni 1 day per week for his degree. He earns 16.5k per year which goes up in 2k increments per year for the 5 yrs of his course. I've just checked his salary slips and he hasn't paid any tax since he started in Sept only Nat ins contributions. Is this right??
JM 15/10/2018 at 9:47 pm
I have recently started an apprenticeship/full time.
I also have a weekend / part time job.
Does this mean I will pay tax at the higher rate on a second
Income?
T 29/09/2018 at 1:07 pm
If I'm am doing apprenticeship and getting paid below £195 weekly do I have to pay housing benefits and council tax
Jonesie 21/09/2018 at 12:53 pm
Myself and my husband are starting up a recruitment company working from home. Would we be able to take our two sons aged 19 & 18 on as apprentice recruiters ??
JulesT Editor 03/09/2018 at 3:29 pm
@Sam and stephanie hands and Zara...The current minimum wage rate for an apprentice is £3.70 per hour which also applies to individuals aged 19 or over who are in their first year.
Sam 30/08/2018 at 11:44 pm
@Stephanie hands this is not how it is calculated. If you earn under 11,500 no tax will be deducted. But, as soon as you earn over this figure 20% tax is deducted for the total annual sum NOT the earning after the tax free money.
stephanie hands 23/08/2018 at 2:23 pm
Hi Zara,

well done on starting an apprenticeship at 36!! minimum wage for a 36 year old is £7.83,

If its a full time apprenticeship (say 40 hours) 7.83 x40 = £313.20 per week
313.20 x 52 weeks per year = £16,286

£11,500 is tax free

£5,286 would be taxable at 20% £5286-20%=4228.20

so your annual take home would be 15,228 APPROX

You would also have to pay NI
Zara 22/08/2018 at 11:40 am
Hi I'm now staring an apprentiship. I'm 36 and will be paid the national minimum wage for my age. How much tax and national insurance would I have to pay?
AnApprenticeship Editor 10/05/2018 at 10:28 am
Your daughter has a right to request a regular pay slip from her employer
Clare 09/05/2018 at 1:34 pm
My daughter gets paid straight in her bank account but never gets a safe slip so has no idea what she is paying is this right ?
Con 29/04/2018 at 12:32 pm
I'm paid £120 wkly for my apprenticeship on 40hr. Am I under paid?
MaB Editor 20/04/2018 at 11:01 am
@Lb - they might have got it from your P45 which has all the necessary information on it.
Lb 13/04/2018 at 10:46 pm
If i have never given my employer my ni number can they be paying it ie can they obtain it elsewhere, my employer is telling me they are paying it but i have never been given proof. I earn 150 a week part time work amd i read somewhere anything below 167 you dont pay im just looking for clarification before i challenge employer
AnApprenticeship Editor 12/04/2018 at 3:28 pm
You will not be taxed. You have to earn more than £11,850 per annum to be eligible to pay tax on your earnings.
Emmy 10/04/2018 at 4:36 pm
Hi if I'm doing Apprenticeship and earn £122 a month and £1,344 in a year will i be taxed?
sam18 22/03/2018 at 10:57 am
Can I do an apprenticeship course and have a UTR number? Or can I work for a construction firm and still have a UTR number?
Reece 21/11/2017 at 5:34 pm
Hi. I have been doing an apprenticep for the last 2 years in the plumbing industry my employer is a ltd company but does not have any employees apart from himself and me. My hours and wage vary from week to week and I have never had any pay slips . I’m about to start my 3rd year and the most I have ever earned is £240 a week. Should I be registered and be paying any tax or National Insurance?? If so , who is responsible for sorting this out. Thank you
AnApprenticeship Editor 06/11/2017 at 2:12 pm
The standard Personal Allowance is £11,500, which is the amount of income you don’t have to pay tax on. If you think you may earn over £11,500 per annum, then you will pay tax at 20% on any income above this figure.
Becca 05/11/2017 at 8:11 pm
Hi, I start my apprenticeship tomorrow. I might be doing 30 hours on minimum wage. I am not 100% sure but what taxes will I be paying and how do I do that?
AnApprenticeship Editor 07/09/2017 at 10:53 am
You may wish to ask your employer directly if he is paying tax and NI on your behalf, if he does not give a satisfactory reponse you would have to ring HMRC to enquire.
laura 06/09/2017 at 12:22 pm
Hello, I'm doing apprenticeships since the end of February. From the first My salary I'm asking my employer to give me payslip. And she is always ignoring that. I'm getting my wages by cash, so I don't know or she is paying my NI or not. Anyway I need P45 and payslip, to send it for Lithuanian taxes. Other thing is, that the company where I'm working doesn't exist. When I had a look on GOV.UK it shows that I'm working in Lithuania shop, not in the hair salon. What should I do?
Florence 01/08/2017 at 5:43 pm
I've just separated from my partner and was due to start a part time apprenticeship (16 hours a week)at the nursery my son will also be attending. I will be paying for his childcare there too.

Would I be entitled to WTC? I will only be earning about £150 a month after childcare costs.
I'm really panicking now. Many thanks
AnApprenticeship Editor 17/07/2017 at 12:15 pm
You will only be taxed on the amount over and above £11,500.
Mazz 15/07/2017 at 3:34 pm
Hi if I'm earning £18,000 from an apprenticeship will I be taxed on the £18,000 or will I only be taxed on my earnings after £11,500, which is known as my personal allowance?
chloooe 14/02/2017 at 3:16 pm
hello,
I've just started an apprenticeship. i work 37.5 hours a week and earn £693.30 a month then national insurance takes off £2.40.
if i got another job at the weekend will i be affected tax wise?
if so how much will i be able to earn a week without being affect?
sorry, i just really cant work this out
Lucy 25/10/2016 at 1:58 pm
I'm about to start an apprenticeship but I'm also keeping my current job at the same time. Will I get taxed 20% as it'll be classed as a second job?
JohnE 24/10/2016 at 4:59 pm
I have employed an apprentice on a college apprenticeship since April 2015. They were born in August 1997 (17 when they started). I have been paying the Nat Min Apprentice Wage of £3.30 per hour for a 37 hour week. (£120 per week). They walked out after 9 months of a 12 month apprenticeship and are now taking me to a tribunal for not paying PAYE (taxing there income or paying NI). I have tried to explain that they do not earn enough to have tax or NI deducted but they are still taking me to a tribunal. How do I stand. I also thought they had to work for 2 years before they could bring a tribunal case?
AnApprenticeship Editor 18/10/2016 at 12:50 pm
If you are an apprentice then you should be down on the company payroll regardless of whether you earn enough to pay tax or NI. It's legal requirement that your wages are paid PAYE. While by law your employer does not have to give you a wage slip, you can certainly ask for one, and your employer is legally obliged to comply.
Dan 17/10/2016 at 8:17 pm
I've been on an apprenticeship since I was 16 doing a plumbing and heating course, I've always been paid cash in hand and had no wage slips. Now I need to look and becoming self employed as I have finished my last course and will be earning more. My employer has never asked for my national insurance number or any other details and I don't know what to do?
Becky 15/10/2016 at 3:42 pm
Hi , my daughter has been an apprentice for a year she get her pay directly into her bank account but has never received a pay slip . We checked with the inland revenue and they say that she has never been payed anything on their records ! Is this correct or is her employer doing wrong ?
bb 07/10/2016 at 6:38 am
My son works part time and earns £150 per week he starts full time in march for the same amount of money plus £60 cash in hand should he be receiving wage slips
Shazza 07/08/2016 at 8:39 pm
Modern apprenticeships is a nicer way of saying YTS. Your child is working for buttons & also parents suffer. The tax office told me, me as the parent have to lose child/tax benefits so my child to can gain. I will support my child, but doing so life has been harder. I am struggling, shes tired & at 17years of age still really dosent know if that is what she wants to do. Cant wait until aug 2017, it will be finished & lets see if she gets a fulltime with her 18month qualifications. I hope she does, then all the struggling i am doing will be worth it, but it is hard.
Keane80 12/07/2016 at 2:22 pm
Hi there, I'm Dennis, 35, I am about to start a child care level 2 apprenticeship in a nursery, 30 hours per week, but before I start I want to weigh up the pros and cons the apprenticeship pays £3.30 per hour that is £99 per week I am going to be £104 per month worse of compared to when I was on ESA, my tutor told me that is the minimum wage that they can pay but try to negotiate with the nursery, if I am going to be £104 per month worse of is there anything like working tax credits to boost up my income. Thanks
Keane80 12/07/2016 at 2:01 pm
Hi there, I'm Dennis, 35, I am about to start a child care level 2 apprenticeship in a nursery, 30 hours per week, but before I start I want to weigh up the pros and cons the apprenticeship pays £3.30 per hour that is £99 per week I am going to be £104 per month worse of, my tutor told me that is the minimum wage that they can pay but try to negotiate with the nursery, if I am going to be £104 per month worse of is there anything like working tax credits to boost up my income. Thanks
AnApprenticeship Editor 21/06/2016 at 2:13 pm
You would have to speak directly to your employer regarding this.
JJ 20/06/2016 at 11:41 pm
Hi I am doing an apprenticeship on £220 a week after deductions, am I entitled to any fuel expenses etc for travelling to different building sites?
Katy 28/05/2016 at 10:13 pm
I'm really interested in doing an apprenticeship but I'm worried about child care as I have been told that I will not be entitled to working tax credits whilst doing it (which pays the majority of my childcare fees at the moment) the apprenticeship I am looking into is 40 hours per week and the wages are £138.60 per week. Is it true that I cannot claim working tax credits? Is there any other help towards childcare that I could claim?
MoMo94 21/04/2016 at 4:23 pm
I did an apprenticeship from March 2015 - March 2016. Im 21. I earned £9.15 an hour for this (30 hours per week). The tax code was 1060L. Was i taxed correct?
Alex 15/04/2016 at 10:41 am
Hey I am an apprentice earning 3.30 p/h on a 37 hours p/w contract and I earn £500 roughly per month but I am taxed PAYE and actually only receive just under £400 a month I don't work any other job and i was wondering if this tax is correct as I'm losing out on just over 1/5 of my wages each month
AnApprenticeship Editor 07/04/2016 at 12:39 pm
You would not be able to receive all of the benefits you already have on top of your apprenticeship income. People on a low income may be eligible for housing benefit, although someone under the age of 35 may only be able to claim for a bedsit or a room in shared house. I suggest contacting a local Job Centre Plus Benefits Advisor who will tell you if you are entitled to housing benefit and/or other benefits you claim.
AnApprenticeship Editor 07/04/2016 at 12:06 pm
You have an annual personal allowance of £10,800 and if you are expected to earn more than this, then deductions will come from your salary. If you are not going to earn this amout over the year then it may be your tax code is wrong, in which case you would have to contact the HMRC -
Jayne 06/04/2016 at 7:22 pm
Hi, I am interested in starting an adult apprentiship but also apprehensive about whether I will be able to still receive sickness benefit ESA and disability benefit PIP also will i still be able to receive Housing and Council tax benefits? Any help and advice would be greatly appreciated??
REFGVREGVe 06/04/2016 at 4:51 pm
Hi,

I have been on a apprenticeship for a year now and never got taxed but on my new pay slip it is coming up with tax reductions. Why is this ?

Thanks,
18newbie 25/03/2016 at 12:28 am
Hay I'm 18 years old I have just started a Medical Administron apprenticeship in Health Informatics Level 2 and am on 3.50 per hour and work the total of 37.5 hours a week. I recieved my first pay slip I'd worked 106 hours and earned £371 but I've been PAYE Taxed of an amount of £74.20. Is this correct because friends have told me it is quite a lot of a deduction from £371 to £296.80. Is there anything I can do to sort this out.
AnApprenticeship Editor 16/03/2016 at 11:06 am
You would have to contact the HMRC directly.
Bec 15/03/2016 at 11:55 am
I started an apprenticeship last year and I am on 6,500 per year, I was taxed for the first 4 months and I am owed over £400, how can I get this back?
AnApprenticeship Editor 25/02/2016 at 1:57 pm
As specified in the article, there is a common misconception that apprentices do not have to pay tax. This is not the case. Apprentices are employees, and they are treated as such for tax purposes. This means that you will have to pay income tax and National Insurance Contributions (NICs) in the same way as everyone else. Therefore, you should pay £82 per month tax and £75 NI and means you'll take home £13,644 annually.
AnApprenticeship Editor 24/02/2016 at 2:19 pm
If your employer asks you to do overtime, you can, as long as they pay you the national minimum wage for your age group - please see NUS whichI hope this helps.
ChristieJay94 24/02/2016 at 12:38 pm
Hi I am starting my modern apprenticeship soon and I will be earning £15,525. How much will i be taxed and NI and also how much percentage I will pay?
Alr 23/02/2016 at 4:53 pm
Hi I am 18 doing a level 3 apprenticeship in the care sector getting paid £3.30 per hour. I am asked to do regular overtime which I often do but noticed my overtime is still being paid at £3.30 per hour. should I not be getting paid at least the NMW For hours worked above contracted apprentice hours?
AnApprenticeship Editor 23/02/2016 at 10:51 am
You should not be paying tax on this as your annual wage is below your tax free annual allowance of £10,600. I advise you contact the HMRC, you will be eligible for a tax rebate on any tax you have paid.
H.I 22/02/2016 at 12:47 pm
Hi,
I am an apprentice who is on the standard £3.30per hour wage for 37.5hours a week. I am being taxed for PAYE which reduces my wage from £536 per month to £512. Is this correct or is this wrong?
Ellie Editor 11/02/2016 at 3:04 pm
@Steph33441 - You will only pay tax if you earn over the £10,600 annual allowance per year. I'd be careful about taking a part-time job too you'll be exhausted!
Steph33441 05/02/2016 at 3:30 pm
Hi I'm thinking of starting an apprenticeship but I also would like to work a part time job at the same time to have enough money. If with both jobs I earn £800 a month will I still be taxed because of having two jobs even though one is an apprenticeship? & usually on £800 you don't pay tax only natanional Insurence just wondering if having the two would change things?
AnApprenticeship Editor 21/12/2015 at 11:28 am
Please see link to WorkSmart tax calculator here. I hope this helps.
SS 18/12/2015 at 8:43 pm
I'm starting an apprenticeship at £7.20 per hour on 37hrs per week. Do you know what my net income will be & how much tax & NI?
angela 06/11/2015 at 10:49 am
Should my tax code change when I become a full time employee from being an apprentice?
AnApprenticeship Editor 28/10/2015 at 11:03 am
You will be under the minimum annual tax allowance threshold for the year, therefore you will not pay tax. You would only pay National Insurance if you’re:
16 or over and an employee earning above £155 a week. I hope this helps.
chlom245 26/10/2015 at 10:34 pm
hey I'm starting an apprentice ships which is 39 hours per week at 3.87 an hour will I pay national insurance or tax on my weekly wage at all ???
thank you
AnApprenticeship Editor 09/10/2015 at 12:52 pm
The standard annual Personal Allowance is £10,600, which is the amount of income you can earn before you are eligible to pay tax. If you earn less than the primary threshold , you do not pay any national insurance. However, you will have NI contributions added to your employment record.
Em 08/10/2015 at 5:57 pm
I'm on an apprenticeship on confused I work 35 hours a week and my wage has just gone up to £115 a week do I pay tax and NI on this or do I still not have to pay?
AnApprenticeship Editor 02/10/2015 at 10:42 am
I have included a link to Turn2Us here, which should tell you if you are eligible.
Sue 01/10/2015 at 8:08 am
Hi im 48 just about to start an apprenticeship. Would i be entitled to Working tax credit while i do my first year, my weekly wage is £123.00. I live with my parents.
Thanks
AnApprenticeship Editor 28/09/2015 at 3:06 pm
You won't pay tax on £9,500 as it is below the annual personal tax allowance. On £17,000 your income tax would be £148.25, monthly and your NI, £94.08, giving you a net monthly salary of £1,174.34. I hope this helps.
Jugnajills 27/09/2015 at 6:42 pm
Hi I started an apprenticeship I'll be earning £9,500 rising to £17,000 will I pay tax and NI and also how much percentage I will pay. How would I know I'm taxed the right amount. Cheers
AnApprenticeship Editor 15/09/2015 at 2:28 pm
You shouldn't be getting taxed, unless you have earned over £10,600 this year. You will need to get onto the HMRC in order to resolve this. The minimum hourly rate is for apprentices aged 16 to 18 and those aged 19 or over who are in their 'first' year. It rises to £3.30 from Oct 1. You should get the full minimum wage in your second year.
Dani 14/09/2015 at 4:15 pm
Hi,

I started my apprenticeship at the end of June and I turned 21 in July, should I be earning £2.73 because it's my first year or am I entitled to the NMW?
Also I'm bein taxed 20% even though I only get £2.73 the hour, is this right?
kristina 31/08/2015 at 12:21 pm
How can we rely on this being updated when the current tax situation date from the tax year 11/12?
AnApprenticeship Editor 10/08/2015 at 9:48 am
If you are responsible for a child or young person and you have a contract of employment whereby your pay is classed as taxable earnings, not a non-taxable training allowance, it would be classed as remunerative work in which case you may be eligible for WTC. You may be able to get more help via the Turn2Us website here. I hope this helps.
Pettermc 09/08/2015 at 5:28 pm
I've just started an apprenticeship I'm only 17 and doing 20 hours a week am I entitle to working tax credits?
K.K. 22/07/2015 at 10:15 am
I am 23 and just started an apprenticeship. Am I entitled to NMW even though it is my first year as an apprentice?
kitcat 30/06/2015 at 11:33 am
I don't pay tax yet I have had money taken out of my bank and yet my appentiship works doesn't know where its gone :/ I want it back
RAM 25/06/2015 at 4:03 pm
Hi, I'm 18 years old and doing an apprenticeship, i have never been taxed for the whole time I've been here and the minute i decide to do some overtime i get taxed. Should i compalin?
AnApprenticeship Editor 22/06/2015 at 2:42 pm
@LewWin - yes, you should be on the minimum wage for your age, please see link: Your Rights as an Apprentice, here. You should give ACAS a call via the link here if you need any further information.
LewWin 19/06/2015 at 4:43 pm
Hi, I am 21 years old and have been in my apprenticeship since I was 16. I was told when I started that it would be for 4 years then a 6 month probation period. That was up in February and I still haven't been signed off onto the full rate of pay. Is my employer breaking the law by doing this?
Thank you
AnApprenticeship Editor 13/05/2015 at 1:39 pm
@Taz - if you have finished your apprenticeship and are 22 years of age, then you should be on the national minimum wage, and should have been since you were 19 (if you had already completed a year). If you are only working part-time and earning £150 per week, you will not be paying tax as you will be under the income tax personal allowance threshold, , I hope this helps.
Taz 11/05/2015 at 7:34 pm
Hi I finished off my level 3 apprenticeship and I earn £150 a week I'm 22years old how much would I get tax?
s.k 30/04/2015 at 1:42 pm
hi, i get paid £95 a week and i am getting taxed, is this right?
AnApprenticeship Editor 03/03/2015 at 10:40 am
@Faima - no, your taxable allowance is £10,000 per annum, which means you have to earn this before paying tax, I hope this helps.
Faima 27/02/2015 at 4:21 pm
Heyy i get paid £83 per week as a apprentice will i get taxed
AnApprenticeship Editor 28/01/2015 at 2:43 pm
@mr p - £6.50 is the current rate for apprentices who are 20 years old and older as you would be entitled to the National Minimum Wage for your age. I hope this helps.
mr p 27/01/2015 at 10:23 am
I am looking to go on a apprenticeship in in my thirtys what would be the hourly rate for my age please
Christine 08/01/2015 at 4:51 pm
I have been asked to take on an apprentice, I am currently self addressing as I work alone, what do I need to do regarding pay for the apprentice. I have spoken to the apprenticeship board and they don't have the answer for this.
Robbo 25/09/2014 at 9:07 pm
Can I claim my travel costs back during my apprenticeship; it cost over £20 a day to my place of work and was paid minimum wage?
Steve 15/05/2014 at 6:58 pm
I have been ask to take on an apprentice, at the moment I am a sole trader, and self assess, what will happen, or should I say what will I need to do if I employ an Apprentice
kathy 12/01/2013 at 10:55 pm
This information really helped me. It is written in plain English and repeatedly puts the important points across.
Thank you for your help

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