Level 7 Apprenticeship

21 Feb 2022

We are proud to offer 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 Taxation 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, 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 apprentices must sit and pass the CTA Application and Professional Skills (APS) case study exam. The APS exam is available to sit in May and November each year.

The second element is to complete the Project Report. Download our guidance document for full details on the requirements for the Project Report.

Here you can view examples of a good pass for the Project Report:

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 will need to email it to ciotapprentice@ciot.org.uk

The Lead Project Report Assessor's report for the November 2021 session can 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 exam sessions for the APS exam.

May 2022 EPA session 

12 May 2022APS exam takes place
16 MaySubmission window opens
3 JuneSubmission window closes
28 JulyResults are published

November 2022 EPA session 

28 October 2022Submission window opens
9 NovemberAPS exam takes place
18 NovemberSubmission window closes
15 February 2023Results are published

Level 7 2022 EPA Fees

End-Point Assessment for the Project Report£390
APS exam entry£230
Project Report re-submission£390
APS exam re-sitPrevailing exam entry fee for the relevant exam session

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

Project Reports may not be submitted until candidates have sat the APS exam.

Apprentices taking the APS exam may submit the Project Report during 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, the APS exam would need to be retaken.

Project Report results are not issued to candidates who have not passed the APS exam. For candidates needing to retake the APS exam, provided they pass during one of the next six APS exam 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 the 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, 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?

Don’t hesitate to contact us