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2019 CIMA syllabus update - what it means for you >
AAT
Association of Accounting Technicians
ACCA
Association of Chartered Certified Accountants
CIMA
Chartered Institute of Management Accountants
ACA ICAEW
Institute of Chartered Accountants in England and Wales
CAIA
Chartered Alternative Investment Analyst
CFA® Program
Chartered Financial Analyst ®
CISI Capital Markets Programme
Chartered Institute for Securities and Investment
Excel for Financial Management and Modelling
FRM
Financial Risk Manager
IOC
Investment Operations Certificate
IMC
Investment Management Certificate
AAT Bookkeeping Qualifications
ACA Practical Bookkeeping
ATT
Association of Taxation Technicians
CTA
Chartered Institute of Taxation
ATT CTA Tax Pathway
Association of Tax Technicians and Chartered Institute of Taxation
ACA CTA Joint Programme
Institute of Chartered Accountants in England and Wales and Chartered Institute of Taxation
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New government changes coming into affect for apprentices. Read more >
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What is the Apprenticeship Levy?
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THE LEVY
The Apprenticeship Levy is a tax that supports the government's aim of training 3 million apprentices by 2020. It was introduced in May 2017.
Find out more:
Both public and private UK employers with a payroll bill of over £3 million a year will need to pay the Levy.
It’s set at a rate of 0.5% of the total payroll, and is collected monthly via PAYE.
Levy funds can only be used towards the cost of Apprenticeship training and End-Point Assessment with an approved training provider. It can't be used towards an apprentice's wages or wider training programme.
Levy funds collected by HMRC are found in your 'Digital Apprenticeship Service' (DAS) account. Since January 2017, you can register to create your account. Employers can direct the funds held in these accounts to 'approved training providers', like Kaplan, to pay for their Apprenticeship training.
Levy funds will expire 24 months after they enter your digital account, unless you spend them on Apprenticeship training.
If you don't pay the Levy, or your funds don't cover the full cost of the Apprenticeship, you pay 5% of the training cost , and the government will cover the remaining 95%.
Find out more about Apprenticeships, including who can apply and how to find the perfect role.
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