Level 7 Apprenticeship

11 Mar 2021

We are proud to be an approved assessment organisation for the Level 7 Taxation Apprenticeship. This is an employer-designed standard in England and is a route to become a Chartered Tax Adviser (CTA).  

Changes to the delivery of CIOT Level 7 apprenticeships from 2022

Following active engagement with the Education and Skills Funding Agency, Ofqual and ICAEW, CIOT are in negotiations with ICAEW whereby CIOT will act as Centre for ICAEW in the context of the Level 7 Tax Apprenticeship (subject to contract with ICAEW and Ofqual final approval). The CIOT’s Level 7 End Point Assessment in Tax will be subject to quality assurance by ICAEW who will become the EPAO for CIOT’s Apprentices from 16 December 2021. 

This centre arrangement will not affect current funding arrangements i.e. training providers can continue to access apprenticeship funding on behalf of employers for tuition for the CTA examinations and will have very little impact on apprentices and employers (subject to contract).

Quality assured 

Every professional body included within the Level 7 Standard is a chartered body incorporated by Royal Charter. This means they are obliged to maintain very high standards in the public interest and are subject to significant oversight and public scrutiny. 


Also available as part of the ACA CTA Joint Programme 

Students may also study for the ACA CTA Joint Programme as part of the Level 7 Apprenticeship. On this programme, an apprentice will sit the ACA Case Study paper and submit their Project Report to ICAEW (being the End-Point Assessor). 

Please note that you will need to register with ICAEW as an ACA Level 7 student before you can register with the CIOT on the ACA CTA Joint Programme. 

For more information about the Level 7 ACA CTA Joint Programme, please click here.


How does the Level 7 Apprenticeship work?

It is anticipated that candidates will typically complete the Apprenticeship in 36 months but this may vary due to prior qualifications and relevant work experience.

There are two elements to the Level 7 End-Point Assessment (EPA).  All Level 7 apprentice must sit and pass the CTA Application and Professional Skills (APS) case study exam.  The APS case study exam is available to sit in May and November each year.

The second element is to complete the Project Report. Our Level 7 Guidance document can be downloaded for full details on the requirements for the Project Report.

To view examples of a good pass of the Project Report, please see below:

Please click here for details of the Level 7 Standard showing the Knowledge, Skills and Behaviours for the Accountancy/Tax Professional Apprenticeship.


Project Report template

The Project Report template document to fill in ahead of November 2021 has been sent to all training providers, so please contact them for a copy of the template document which shows the questions that you need to complete for the Project Report for the EPA session 2. Once completed, you need to email it to ciotapprentice@ciot.org.uk

Details of the Lead Project Report Assessor's report for the May 2021 session can also be found here.


Key dates and deadlines 

There are two EPA sessions each year. These take place in May and November. 

All EPA sessions align with the CTA Application and Professional Skills (APS) case study exam sessions.  

November 2021 EPA session 

8 NovemberCTA Application and Professional Skills case study exam takes place
29 OctoberSubmission window opens
20 NovemberSubmission window closes
16 February 2022Results are published

May 2022 EPA session 

12 MayCTA Application and Professional Skills case study exam takes place
16 MaySubmission window opens
3 JuneSubmission window closes
28 JuneResults are published


Can an apprentice retake or resit any of their end-point assessment requirements?

Project reports may not be submitted until candidates have sat their CTA Application and Professional Skills (APS) exam.

Apprentices taking the APS exam may submit their project report at the corresponding Level 7 grading window, or, barring a change in the Apprenticeship Standard or Assessment Plan, during the six following grading windows (currently two per year). After that time, APS would need to be resat.

Project report results are not issued to candidates who have not passed APS. For candidates needing to retake APS, provided they pass on one of the next six APS sittings, their original project report will be graded (again barring a change in the Apprenticeship Standard or Assessment Plan). Otherwise, to meet the requirement that the project report is recent enough, they will need to rewrite their project report, using the template for the appropriate session.

What type of funding is available for the Level 7 Apprenticeship? 

Employers with a pay bill in excess of £3 million each year pay the apprenticeship levy of 0.5% of the annual pay bill. These employers may pay for the Apprenticeship programme through their digital account. 

Non-levy payers may be entitled to up to 95% funding through co-investment with a government-backed scheme. For more information, please contact the training providers.


What is the funding cap? 

The funding cap for this Level 7 Apprenticeship standard is £21,000. 


Level 7 Training Providers (listed alphabetically)


Where I can I get more information about the Level 7 Apprenticeship? 


Feedback

Apprentice feedback can be submitted using the survey here. Your comments will help the CIOT and improve the apprentice experience in future.


Any other questions?  

Please don’t hesitate to contact us