Apprenticeship Frequently Asked Questions
Level 4 Professional Taxation Technician Apprenticeship
A new Level 4 Taxation Technician Apprenticeship standard has been published, which has been designed for tax specialists by tax specialists. The Knowledge, Skills and Behaviours elements of the apprenticeship are specific to tax roles, so will be easier to evidence. The ATT qualification is now mandated.
The funding available for this new apprenticeship standard is £15,000 per apprentice. This is a significant increase on the previous standard and reflects the technical and specialist nature of the programme.
The new Level 4 standard is now available and we recommend you commence registration as soon as you can.
Yes, the EPA is tailored to the new tax-specific standard and includes the optional ATT paper and a professional discussion.
The new Level 4 apprenticeship is expected to last 18–24 months, depending on the apprentice’s prior experience and progress through the programme.
This apprenticeship is ideal for individuals working in tax compliance, personal and corporate tax, or VAT and indirect tax roles in accountancy firms, tax departments, or HMRC.
Any apprentices who are currently on programme will continue on the current Tax and Accounting Level 4 standard.
Apprentices already enrolled must continue on the current standard.
We have been closely involved in the development of the new standard and have updated our programme to meet the new requirements. If you would like to take advantage of the new Level 4 Professional Taxation Technician Apprenticeship programme then contact us via the form below.
Level 7 Taxation Professional Apprenticeship
From January 2026, public funding for Level 7 apprenticeships (including the Accountancy/Taxation Professional standard used for CTA and ACA qualification pathways) will only be available for:
- Apprentices aged 16 to 21 at the start of their programme
- Apprentices aged under 25 at the start of their programme, who have an Education, Health and Care (EHC) plan and/or have been, or are, in the care of their local authority
- Existing learners who began their Level 7 apprenticeship before January 2026
Funding remains available for new apprentices aged under 22 at the time they start, or aged under 25 with an EHC or care plan, and for current apprentices enrolled on a Level 7 programme before January 2026 who will continue to be funded until completion.
Any existing apprentices who were on programme before January 2026 are unaffected by this announcement.
You may continue to put employees through the apprenticeship programme but you as the employer, or the individual, will need to pay for them if they do not meet the new eligibility criteria.
Tolley has been delivering Tax Apprenticeship programmes for many years, and has been fully involved in the consultations leading up to this change. We have our team on standby to provide guidance on funding options, recruitment strategies and programme implementation. For more information speak to your usual contact in the Apprenticeship team or fill out the form below and a member of the team will be in touch.
If you are a levy payer you will still need to pay this. You should consider other Apprenticeship standards that may be relevant to your workforce so that you benefit from the contribution you are making.
For more information visit https://www.apprenticeshipstandards.org/
Enquire about tax apprenticeships
If you would like to discuss this further, fill out the form and a member of the team will be in touch.
