The Chartered Institute of Taxation (CIOT) is an approved assessment organisation for the Level 7 Taxation Apprenticeship (click here to find out more). This Apprenticeship is an employer-designed standard in England, which offers a route to become a Chartered Tax Adviser (CTA).
All of the Professional Bodies included within the Level 7 Standard have been incorporated by Royal Charter and are Chartered Bodies. They have an obligation to maintain standards in the public interest and as such they are subject to significant oversight and independent scrutiny.
Students can also study for the ACA CTA Joint Programme as part of the Level 7 apprenticeship. Click here for more information.
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. For full details on the requirements for the Project Report, please click here to download our Level 7 Guidance document.
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.
For the Level 7 Taxation Apprenticeship, there will be two EPA sessions a year, in May and November. All EPA sessions align with the CTA Application and Professional Skills (APS) case study exam sessions.
Due to the issues regarding Covid-19, a change has been made to the submission window for the first EPA session, which is now June/July rather than May 2020. Please see revised key dates below.
EPA session 1 (was going to be May 2020)
Submission window opens 22 June 2020
Submission window closes 13 July 2020
Results 27 August 2020
EPA session 2 (November 2020)
Submission window opens 30 October 2020
Submission window closes 16 November 2020
Results 20 February 2021
If you need details of the Project Report template document to fill in ahead of May 2020, this have been released and sent to your training provider, 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 1 (originally scheduled for May 2020 as shown above). Once completed, you need to email it to ciotapprentice [at] ciot.org.uk
Once an apprentice has successfully completed both elements of the EPA, the CIOT informs IfATE (The Insitute for Apprenticeships and Technical Education) who then issue the certificate. Please note the CIOT has no control over the timing of when the certificates are issued and please contact IfATE directly if you have any queries on this.
The price is £390 for a Project Report to be marked and a result issued.
If an apprentice is unsuccessful, the cost is £135 for a resubmitted Project Report to be marked and a result issued.
Employers with a pay bill over £3 million each year pay the apprenticeship levy of 0.5% of the annual pay bill.
The funding cap for this Level 7 Apprenticeship Standard is £21,000.