Q6 How and when is levy calculated & invoiced?

A         Your emoluments for the tax year are multiplied by the appropriate levy rate.  Invoices are raised in two instalments October & February, unless you have elected to pay by Direct Debit; or if the Option is taken you will be invoiced in October & April.

If you are registered after October but before February and are liable to pay levy, you will be invoiced as soon as the Return is processed for the first instalment and in February for the second instalment.

If you are registered after February and are liabile to pay a levy you will receive one invoice which will be processed on receipt of your Return.