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<p class="MsoNormal">Hi <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">You may or may not have noticed that your accounts on FMS are now showing an apprenticeship levy against salaries from April 2017. The name of this tax is unfortunate but the University now pays a tax on salaries and this is now charged
to the source of the salary. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I thought I should mention as it did rather confuse me when I first saw it.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Kirsten<o:p></o:p></p>
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