# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 147J: Recovery of overpaid apprenticeship levy by an employer


(1) This regulation applies where a person has overpaid apprenticeship levy in a tax year.
(2) The person must set off any overpaid apprenticeship levy against any amount which that person is liable to pay under these Regulations before making a claim to HMRC for a refund of the overpaid levy.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/147J (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-147J
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.