Remote Gaming Duty is a point of consumption tax on gaming providers’ profits from remote gaming. There will be a liability if there is a UK person playing, regardless of where in the world the gaming provider is located. This is not linked to the Corporation Tax position.

A company is liable for UK Corporation Tax on its worldwide income and gains if it is resident in the UK for tax purposes. A non-UK tax resident company may still be liable for UK Corporation Tax if it is trading in the UK through a UK permanent establishment, such as a branch or agency. In this case the non-UK resident company would be liable for UK tax on the worldwide income and gains related to that permanent establishment.

HMRC does not generally estimate speculative amounts that could be payable if offshore companies decided to become UK tax resident.

The Government has no current plans to publish a review or evaluation document on remote gaming duty.

The reference in the 2014 HMRC draft note relates to the internal monitoring and evaluation process, which is standard practice across all taxes. The benefits, revenue effects and administration of remote gambling taxation are subject to constant evaluation.

The apprenticeship levy is collected by Her Majesty’s Revenue and Customs (HMRC) from employers with a pay bill in excess of £3 million per year. HMRC publishes monthly data on apprenticeship levy receipts which can be found at the following link: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk. The most recent update was published on 19 July 2019. This update has been attached and can be found at the following link: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/817746/Jun19_Receipts_NS_Bulletin_Final.pdf.

HMRC will continue to review the appropriate data to put into the public domain regarding the apprenticeship levy.

The Education and Skills Funding Agency does not currently require levy-paying employers to register a sector when they set up an online apprenticeship service account to manage their funds. As we develop the apprenticeship service, we will continue to review the data we collect to improve user experience and outcomes.

We already publish detailed data on apprenticeship starts, including levy-supported starts, and our engagement with employers and sector bodies to develop our understanding of how apprenticeships work for different sectors. The most recent update was published on 11 July 2019. All quarterly data releases include a main commentary which summarises apprenticeship starts by level, framework or standard, and whether or not they were levy-supported. This commentary has been attached and is available at: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/815291/Apprenticeships_and_Traineeships_release_July19_main_text.pdf. The whole quarterly release is available at: https://www.gov.uk/government/statistics/apprenticeships-and-traineeships-july-2019.

The information requested is not held centrally. The apprenticeship levy is collected by Her Majesty’s Revenue and Customs from employers with a pay bill in excess of £3 million per year.

The Education and Skills Funding Agency (ESFA) does not require levy-paying employers to register a sector when they set up an online apprenticeship service account to manage their funds. Therefore, ESFA are unable to supply information on the sectoral distribution of spending on apprenticeships. There are currently no plans to change the registration process to collect this information from employers registering for an apprenticeship service account.

We continue to use detailed data on apprenticeship starts (including levy-supported starts) and work closely with employers and sector bodies to further develop our understanding of how apprenticeships work for the creative sector.

The quarterly ‘Apprenticeships and Traineeships’ data release provides an overview of the programme. The most recent update was published on 11 July 2019. All quarterly data releases include a ‘main commentary’ which summarises apprenticeship starts by level, framework or standard, and whether or not they were the levy-supported. This commentary has been attached and it available at: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/815291/Apprenticeships_and_Traineeships_release_July19_main_text.pdf. The whole quarterly release is available at: https://www.gov.uk/government/statistics/apprenticeships-and-traineeships-july-2019.

Data on apprenticeship starts by sector subject area and funding type can be compared using the interactive pivot tool entitled ‘Monthly apprenticeship starts by sector subject area, framework or standard, age, level, funding type and degree apprenticeship’ found in the monthly ‘Apprenticeships and levy statistics’ release. This was last updated in May 2019 and available at: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/804343/Monthly-apprenticeship-starts-fwk-tool_May-2019.xlsx. The whole monthly release is available at: https://www.gov.uk/government/statistics/apprenticeship-and-levy-statistics-may-2019.

We are working closely with employers in the creative industries so they can realise the benefits of apprenticeships. The Department for Digital Culture, Media and Sport is developing an innovative pilot which will enable apprentices to benefit from hands-on experience on the sets of major films and television shows. Launching later this year, it will explore a new model that fulfils the requirements of high-quality apprenticeships, but uses multiple placements on film and television productions, as well as addressing skills shortages.

The apprenticeship levy is collected by Her Majesty’s Revenue and Customs (HMRC) from employers with a pay bill in excess of £3 million per year. HMRC does not publish data on levy receipts broken down by sector.

The Education and Skills Funding Agency does not require levy-paying employers to register a sector when they set up an online apprenticeship service account to manage their funds. It is therefore unable to supply information on the sectoral distribution of spending on apprenticeships in the format requested. From discussions with the sector, we recognise that there are some challenges faced by the sector in spending available funds due to the nature of the creative industries’ labour market. We are working closely with them so that they can benefit from apprenticeships.

We are also working with the Department for Digital Culture, Media and Sport on an innovative Film and TV Apprenticeships pilot which will enable around 25 apprentices to benefit from hands-on experience on the sets of major films and TV shows.

Launching later this year, it will explore a new model for how high-quality apprenticeships can be used to deliver multiple placements on film and TV productions, as well as addressing skills shortages.

The Teacher Recruitment and Retention Strategy has been designed to support all schools. The strategy commits to partnering with schools, multi academy trusts, and local authorities in challenging areas to develop local initiatives that support recruitment and retention of teachers. The department is exploring how this could be developed to benefit different communities, including those in rural areas. As we design key reforms, such as the early career framework, we will ensure they meet the needs of all schools, including rural schools.

The creative industry voluntary training levies, managed by ScreenSkills, and the apprenticeships levy cover different things. Therefore, it would be inappropriate to bring the creative industries’ current voluntary levy into the scope of the apprenticeship levy.

The apprenticeship levy is specifically used to fund high quality apprenticeship training and end-point assessment across all sectors. The creative industry voluntary levies can be spent on a wide range of specialist training, including help with associated costs such as travel, accommodation and childcare. The voluntary levies operate across film, high-end television, animation and children’s television as part of the tax incentive regime for these sectors.

The apprenticeship levy only affects around 2% of employers and the majority of the creative sector do not pay it. Instead, they can benefit from government investment covering at least 90% of training costs. This will rise to 95% in 2019.

The creative industry voluntary training levies, managed by ScreenSkills, and the apprenticeships levy cover different things. Therefore, it would be inappropriate to bring the creative industries’ current voluntary levy into the scope of the apprenticeship levy.

The apprenticeship levy is specifically used to fund high quality apprenticeship training and end-point assessment across all sectors. The creative industry voluntary levies can be spent on a wide range of specialist training, including help with associated costs such as travel, accommodation and childcare. The voluntary levies operate across film, high-end television, animation and children’s television as part of the tax incentive regime for these sectors.

The apprenticeship levy only affects around 2% of employers and the majority of the creative sector do not pay it. Instead, they can benefit from government investment covering at least 90% of training costs. This will rise to 95% in 2019.

There is no definition of apprenticeships that are in the creative industries.

The table below shows apprenticeship starts in the Arts, Media and Publishing sector subject area, along with further subject area breakdowns since April 2017, and includes starts up to the provisional full 2017/18 academic year.

Apprenticeship starts since April 2017 in the Arts, Media and Publishing sector subject area

Notes

1) Data is based on full final year figures for the 2016/17 academic year and provisional full 2017/18 academic year figures (August 2018 to July 2018). Starts for 2016/17 only include those for April to July 2017.

2) Figures have been rounded to the nearest 10. ‘-’ indicates a value of less than 5 starts.

3) The data source is the Individualised Learner Record

4) This data is published here:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/750454/Monthly-apprenticeship-starts_SSA-Fwk-Std_October-2018.xlsx.