Professional Accounting / Tax Technician Higher Apprenticeship Level 4
Individuals in the role of a Professional Accounting / Tax Technician will have responsibility for creating, and / or verifying and reviewing, accurate and timely financial information within the organisation in which they are employed or on behalf of another organisation. This will be performed in order to meet relevant ethical, professional and legal standards, and will utilise the individual’s knowledge of the business systems and processes, as well as standard accounting and tax practices. This role may exist in an accounting practice, a professional services company, HMRC or the accounting function of a business or other organisation.
When Can I Start an Apprenticeship?
Looking for a new career, job or maybe a qualification to take your current role to the next level?
Previously apprenticeships were primarily aimed towards 16-18 year olds but government reforms introduced in March 2017 mean that there is no longer an upper age limit for commencing an apprenticeship, even if you already possess a degree or higher level qualification (all applicants must be eligible for funding).
Starting an apprenticeship is dependent on your age and whether you have secured an offer of an apprenticeship from an employer.
You can apply for an apprenticeship while you’re still at school, but you cannot start until you have officially left school and completed your exams.
You need to be 16 or over by the end of the summer holidays to start the apprenticeship. You may start an apprenticeship at 15 years of age if your 16th birthday is between the last Friday of June and 31st August and provided you have completed your exams.
Provided you have left school and have an employment offer in place, then starting employment as an apprentice can occur throughout the year.
If you successfully apply for a vacancy, you may be able to start employment straight away.
Likewise, if you are already in employment and your employer is looking to train you through an apprenticeship, sign-up and enrolment can take place quite quickly.
However, the start date for attending college for training, where required, or if delivered online, when sessions begin, will vary depending on the type of apprenticeship.
Some apprenticeships will have fixed attendance with training on-campus commencing at the start of the autumn term, with no availability for starting the training mid-year.
For other apprenticeships where the training is delivered entirely online, it may be possible to commence the training immediately.
Whichever delivery method applies, this will be communicated to you and your employer post-employment and sign-up.
Professional Accounting / Tax Technician Higher Apprenticeship Level 4
Course Outline: Responsible for creating, and / or verifying and reviewing, accurate and timely financial information
If you are ready to make an application then please click the Apply Online button in the menu below.
| Level | Level 4 |
|---|---|
| Location | Colchester |
| Duration | Typically 18 months |
| Additional Cost Information | Optional Qualification: |
Course Overview
This AAT (Association of Accounting Technicians) professional level apprenticeship is a higher- level accounting qualification. If you successfully complete this qualification and fulfil the AAT’s work experience requirements, you can apply for AAT full membership and achieve professional AAT (MAAT) status.
This flexible apprenticeship is delivered in partnership with Mindful Education, and combines online learning with regular sessions with a college tutor.
Start dates are available throughout the year.
The duration of the apprenticeship is typically 18 months.
What will I learn?
In this apprenticeship you will cover higher accounting tasks including drafting financial statements, managing budgets and evaluating financial performance.
Optional specialist units are also available. Apprentices who complete these additional two units will be awarded an AAT Level 4 Professional Diploma in Accounting and be eligible to apply for full AAT membership. This internationally recognised AAT (Association of Accounting Technicians) qualification enables those working in accounting or those who looking to pursue accountancy as a career to gain knowledge, practical experience and the all-important certification often sought by employers.
Units of Study
The Level 4 course covers a range of key areas, including:
- Applied Management Accounting
- Drafting and Interpreting Financial Statements
- Internal Accounting Systems and Controls
These core units of study are assessed at unit level. In addition, a synoptic assessment will ask students to apply knowledge and skills gained across the qualification in an integrated way, within a workplace context.
Optional units – select two of the following (subject to availability):
- Business Tax
- Personal Tax
- Audit and Assurance
- Cash and Financial Management
- Credit and Debt Management
You will also develop business communications and lifelong learning skills, applying what you learn on the course to the wider industry context.
Study Method – Online and On Campus
We have partnered with Mindful Education to deliver this apprenticeship through our Online and On Campus model. Apprentices study online materials during allotted time at work, and also attend regular sessions with a college tutor.
Online lessons can be accessed at any time, using a mobile, tablet or desktop – meaning apprentices can fit their study around work commitments, minimising disruption in the workplace. Each lesson lasts around 45 minutes and is accompanied by animations and motion graphics to bring concepts to life. Exercises, interactive case studies and analytical tools help to enhance the learning experience further.
On campus, apprentices benefit from regular classes with an experienced college tutor, either in-person or virtually. A combination of tutor-led work, group exercises and discussion encourages apprentices to apply theory to real-life workplace situations.
This modern, flexible approach to apprenticeship training empowers learners, minimises disruption to employers, and delivers tangible results in the workplace.
Entry Requirements
What are the entry requirements?
Candidates should have a strong interest in the area and English and maths at 9-4. You will need to be dedicated and committed to your study and be responsible for your own learning. Students on this course are required to be employed in a suitable work placement.
What Can I Do Next?
Progression
The accountancy skills developed by studying this qualification will enable you to seek employment with confidence, and/or to progress to study chartered accountancy.
Career opportunities
The Professional Diploma in Accounting can lead to the achievement of professional AAT (MAAT) status. Employment opportunities include: Accounts Payable and Expenses Supervisor, Assistant Financial Accountant, Commercial Analyst, Cost Accountant, Indirect Tax Manager, Payments and Billing Manager, Payroll Manager, Senior Finance Officer, Senior Insolvency Administrator, Tax Supervisor, VAT Accountant.
Assessment
How will I be assessed?
The EPA tests and validates the knowledge, skills and behaviours that an apprentice has gained during their training and demonstrates the competence of an apprentice in their role. This assessment for the Professional Accounting Technician apprenticeship consists of:
- A portfolio of evidence with a reflective statement
- A role simulation task
- A synoptic assessment / role simulation
College Attendance
We have partnered with Mindful Education to deliver this apprenticeship through our Online and On Campus model. Apprentices will attend college fortnightly on a Tuesday between 09:00 – 16:00 and will study online materials during allotted time at work on a weekly basis.
To apply for this apprenticeship please read through the information below and then click the ‘Apply Online’ button from the menu located further down the page where you will be able to proceed with your application.
In order to enrol onto this apprenticeship programme you must either:
- be already in employment in a suitable role with an employer willing to put you through the apprenticeship training
or
- have an employer willing to appoint you as an apprentice in a suitable role and put you through the apprenticeship training
If you are unsure about any of the above and would like to speak to our apprenticeships team directly then please contact us using the below:
01206 712043 – Applicant Enquiries or email:
ci.apprenticeships@colchester.ac.uk
Employer Enquiries
If you would be interested to find out more about how this apprenticeship can work for your business or already have a member of staff who this apprenticeship would be perfect for please contact us using the ‘Hire an Apprentice: Enquire Here’ button in the menu below.
Information for Employers
How can I fit this apprentice into my business?
Fill your skills gaps: an Apprentice’s training is tailored to your organisation’s needs, resulting in a loyal, motivated work force and increased productivity by developing staff skills and expertise.
How is my business going to benefit from an Apprentice?
Value for money: a cost effective way to attract new talent and fresh eyes into your organisation
Cost saving: we can advertise your vacancies and recruit the best candidates for your needs
Apprenticeships make good business sense: taking on an apprentice requires minimal financial investment but delivers a committed, highly motivated individual whose skills are advancing rapidly and who can make a positive impact on a business.
Apprenticeships can drive motivation and retention: providing an apprenticeship programme demonstrates commitment to long-term development that staff will recognise and value, leading to higher retention. 92% of employers who employ apprentices say that apprenticeships lead to a more motivated and satisfied workforce, with staff members contributing to their apprentices’ training and valuing the experience and opportunity to contribute.
Apprenticeships can develop existing staff: apprenticeships are not just for new hires – business can now use them to structure and accelerate the training and development of current staff. With ACCA’s pathways this can further enhance retention and drive the acquisition of advanced skills, right up to chartered certified status.
They can introduce fresh perspectives and new ideas: apprenticeships are a powerful way to attract new talent into an organisation – bringing millennials into the workplace who tend to be more digitally savvy, so supporting the existing workforce. By providing ACCA apprenticeships, businesses can engage diverse local and national talent, and offer a genuine alternative to university that allows people to launch and build their careers.
Apprenticeships build a talent pipeline they more than repay the investment. Through apprentices, employers will create long-term assets and advocates for their business.
What about support in the workplace?
Skilled and knowledgeable staff must be available to support the apprentice as they complete work-based tasks and build a portfolio.
Apprenticeships FAQ
How is my business going to benefit from an Apprentice?
Fill your skills gaps: an Apprentice’s training is tailored to your organisation’s needs, resulting in a loyal, motivated work force Increase productivity by developing staff skills and expertise.
Value for money: a cost effective way to attract new talent and fresh eyes into your organisation.
Cost saving: we can advertise your vacancies and recruit the best candidates for your needs.
An industry recognised professional qualification can be built into the course which your apprentice will bring back to the business, providing value for money and a return on investment in their career as well as bringing back up to date knowledge from college.
What is expected of the employer?
When taking on an apprentice, there are certain expectations that must be met by the both the employer and the apprentice. As the employer, you are expected to:
- Pay the minimum wage for an apprentice
- Provide a full contract of employment for your apprentice
- Offer the same benefits package to your apprentice as other employees
- Arrange for a workplace mentor for your apprentice
- Deliver a safe working environment
- Ensure opportunities are made available to allow the learning of new skills and knowledge within the apprentice’s contracted working hours
- Ensure the apprentice is given opportunities within contracted working hours to develop maths and English skills, where a GCSE grade A-C (or higher) has not been previously attained
What will this cost my business?
Levy paying employers can access levy funds to pay for this programme, and our blended learning model can contribute to the 20% off- the-job training requirement.
The introduction of the Apprenticeship Levy in April 2017 has changed the way that government funds apprenticeships in England. All businesses operating within the UK with a wage bill of over £3million are required to contribute to the Apprenticeship Levy.
- If the levy applies to your business you will be required to pay 0.5% of your entire wage bill into the levy. This will be offset against a levy allowance worth £15,000 for each tax year.
- You will only be able to use your levy payment for government backed apprenticeships.
- Levy payments will expire after 18 months.
Speak to an Advisor at our employer engagement team on 01206 712043 to make your levy payments work for you.
Levy paying employers will pay the full cost of the agreed funding band using their Digital Apprenticeship account.
Where applicable, non-levy paying employers will need to contribute 5% of the maximum funding band as published by the Skills Funding Agency for the delivery of training and assessment for their apprenticeship.
An employer contribution fee will be required for:
- All non-levy paying employers recruiting an apprentice aged 22 or over*
*For non-levy paying employers full government funding is available for an apprentice aged between 16-21 years old and apprentices aged between 22-24 years old who have either an Education, Health and Care Plan (EHCP) or has been in the care of their local authority, where the employer employs less than 50 employees.
Any associated cost to the individual will be made clear at the interview.
What about support in the workplace?
Skilled and knowledgeable staff must be available to support the apprentice in the workplace.
Does the apprentice have to attend college?
College attendance where required will be communicated post-application and enrolment.
Why should I choose Colchester Institute to support my recruitment and retention?
Colchester Institute is the largest college provider of apprenticeships in Greater Essex. We are experts at connecting the right people, to the right training, to the right business – and when it comes to Apprenticeships, our Apprenticeship Advisors can support your business every step of the way.
As part of our comprehensive service, we offer:
- Fee-Free Recruitment Service: We offer recruitment assistance at no cost to you.
- Advertisement of Apprenticeship Vacancies: We’ll promote your apprenticeship opportunities to attract the right candidates.
- Application Management: We handle applications according to your unique criteria, ensuring a streamlined process.
- Candidate Matching: Leveraging our extensive network, we can identify and recommend suitable candidates.
- Pre-screening: We conduct initial assessments to ensure candidates meet course requirements.
- Advice on Grants and Funding.
In addition, our team provides:
- Dedicated Account Manager: You’ll have a single point of contact for personalised support.
- Industry-Experienced Trainers: Our trainers bring real-world expertise to deliver high-quality training.
- Bespoke Programmes: We can tailor apprenticeship programmes to align with your business goals.
- Essex Priority Skills Focus: Our programmes are designed to address the priority skills needs of the Essex region.
- Free Employer Events: Take advantage of networking opportunities and stay updated on industry trends through our free events.
- Personalised Apprenticeship Levy Advice: Receive expert advice tailored to your specific needs.
- Ongoing Support: Our team conducts regular visits, providing support and guidance to both you and your apprentice.
Partner with Colchester Institute to unlock the full potential of apprenticeships for your business. Let us help you find the right talent and develop the workforce you need for success.
Off-The-Job Training FAQ
Off-the-Job Training (OJT) is one of the key requirements for all apprenticeship standards.
Apprentices must spend 20% of their contracted working hours undertaking Off-the-Job Training, which is defined as “learning undertaken outside of the normal day-to-day working environment and leads toward the achievement of an apprenticeship.”
Off-the-Job Training must be directly relevant to the apprentice’s programme and teach them new knowledge, skills and behaviours that will help them reach competence in their occupation and ensure that apprentices are actively learning and working to attain the required knowledge and skills within their sector while enrolled in their placement program.
What does Off-the-Job Training Look Like?
Off-the-Job Training must account for at least 20% of an apprentice’s contracted working hours within their full-time employment as an apprentice.
This means that their time might be broken down like the below:
- 5 x 7 working hours in a day = 35 working hours in a week
- 52 working weeks in a year x 35 working hours = 1820 total working hours in a year
- 20% Off-the-Job Training requirement of the 1820 hours = 364 hours dedicated to OJT over the course of the apprenticeship
- This is also equivalent to the apprentice spending one day per week during their 12-month apprenticeship undertaking Off-the-Job Training
The above depends on their contracted working hours within the day and/or working week, as well as the length of their programme.
For example, Apprentices working more hours in the day and the week, as well as those whose programmes are longer than 12 months in duration, then their Off-the-Job Training requirement will still consist of 20% of their contracted hours but the total number of working hours and total time dedicated to OJT will be different the above.
Why is Off-the-Job Training Conducted within the Apprentice’s Contracted Hours?
An apprenticeship is a work-based programme, and any training that contributes towards an apprentice’s development should be included in their contracted working hours.
The Department for Education (DfE) has said that it would be unreasonable to expect an apprentice to undertake training that is part of their apprenticeship in their own time, therefore if training must take place outside of the apprentice’s working hours, then this should be recognised by both the Employer and Training Provider.
An example of this would be if an apprentice has to attend a 2-hour lecture scheduled after their working hours, then arrangements should be made by the training provider and employer for the apprentice to make up the time by leaving work 2 hours early.
What does Off-the-Job Training Include?
Off-the-Job Training can include a number of activities that can take place on or off the employer’s normal work premises.
If you are unsure of whether an activity can be regarded as Off-the-Job Training, the below questions form a useful point of reference:
- Is the activity directly relevant to the apprenticeship?
- Is the activity teaching new knowledge, skills and behaviours?
- Is the learning taking place in the apprentice’s contracted working hours?
If the answers to the questions are all yes, then this counts as towards OJT. These can include:
The Teaching of Theory
This can include lectures, role playing, simulation exercises, online learning, manufacturer training and so on. Teaching theory should help the apprentice better understand their role, the topics and subjects relevant to their role and their sector in more detail.
Practical Training
This can include shadowing, mentoring, industry visits, attendance at competitions and so on. This training should practically train the apprentice and teach them skills that they can use in their current job or in a future position.
Learning Support
This refers to learning support provided by the Employer or the Training Provider. Some apprentices may require more assistance in their programme to help them reach their best potential. This includes time spent conducting projects, writing assignments and so on.
Learning support counts towards OJT to ensure that all individuals have the support needed and that all barriers to education and training are removed. This could include:
- physical adjustments
- access to accessibility software
- additional revision classes
- personal support from their Training Provider.
Time spent on assignments is also included in OJT as new knowledge, skills and behaviours can be developed while completing them.
While OJT takes place outside of normal working duties, it is possible to undergo OJT at the apprentice’s workstation. For example, OJT could include learning to use a new machine or undertaking e-learning. While conducting this training, normal working duties should not be required of the apprentice.
Off-the-Job Training can also take place at home via distance learning. If there is a program of study that the apprentice can complete online that contributes to the completion of their apprenticeship, as long as the learning package is included as part of a blended learning programme, this can be counted as an OJT activity.
The activity that the apprentice undertakes is the main focus of OJT. As long as the OJT activity actively contributes to the completion of the apprenticeship, the location matters less than the activity itself.
Essentially OJT is Employers or Training Providers setting aside time for the apprentice to improve themselves, their knowledge and/or their skills.
Off-the-Job Training cannot include:
- Enrolment
- Induction, including any basic safety, compliance or diversity training
- Training to acquire knowledge, skills and behaviours that are not required in the standard or framework
- Progress reviews or on-programme assessment needed for an apprenticeship framework or standard
- Training which takes place outside the apprentice’s working hours*
- English and maths (up to level 2) which is funded separately
- Time spent on compulsory activities in the apprenticeship, including time spent on English and Maths qualifications
(*although, as mentioned before, there are exceptions if this time is made up within their working hours)
The government acknowledges that apprentices will inevitably want to spend time outside of working hours to familiarise themselves with their work. However, any personal initiative shown by the apprentice will not count towards Off-the-Job Training.
Any time that an apprentice takes to conduct OJT is counted towards their normal working hours. That means that if an apprentice is interested in undertaking training outside of their working hours, they should ask their Employer and Training Provider first and see if arrangements can be made to accommodate this.
Preparing for Off-the-Job Training?
It is the responsibility of the Employer and Training Provider to ensure that the apprentice spends 20% of their apprenticeship undertaking Off-the-Job Training. Completion of OJT must be documented and evidenced in order for the apprentice to complete the apprenticeship.
In order to comply with the funding rules, each apprentice should receive a commitment statement from the Employer/Training Provider outlining the program of training the apprentice will receive and how the Employer/Training Provider intends to spend the Off-the-Job Training time. The recipient of DfE funding (usually the main provider) should keep, update and maintain the relevant files.
The DfE will remain flexible about the type of evidence that should be retained and provided. They want Training Providers and Employers to use naturally occurring evidence where it is available. Many Training Providers have their own systems of collecting and storing evidence. Some examples of naturally occurring evidence might include:
- Apprentice timesheets
- Training logs
- Registers
- HR training systems
For more details and examples on how to proceed with Off-the-Job Training, you can click here to see the full OJT document from the Department for Education.
Funding and Financial Support FAQ
How are apprenticeships funded?
Apprenticeships are funded through a combination of employer contributions and government funding. The funding available to your organisation depends on whether they pay the Growth and Skills Levy and the age and circumstances of the apprentice.
All apprenticeships must follow an approved apprenticeship standard or unit and are subject to the government funding rules that apply at the time the apprenticeship starts.
Each apprenticeship is assigned a funding band, which sets the maximum amount of government funding available for training and end-point assessment. Employers work with their chosen training provider to agree a training programme that meets the needs of the business and the apprentice.
Growth and Skills Levy-paying Employers
Employers with an annual pay bill of more than £3 million are required to contribute to the Growth and Skills Levy.
Levy-paying employers can use funds held within their Digital Apprenticeship Service account to pay for approved apprenticeship training and assessment.
- Contributions are calculated at 0.5% of an employer’s annual pay bill
- Funds can be used for approved apprenticeships and apprenticeship units through the Growth and Skills Levy
- New funds entering employer accounts from 1 August 2026 expire after 12 months if they are not used. Existing funds credited before that date continue under previous expiry arrangements
Find out more about the Growth and Skills Levy here:
Employers that do not pay the levy
Employers with an annual pay bill below £3 million do not pay the Growth and Skills Levy.
Government funding may cover some or all apprenticeship training costs, depending on the apprentice’s circumstances and the employer’s eligibility.
Eligible employers can access fully funded apprenticeship training, up to the maximum funding band, for apprentices who:
- Are aged 16 to 24 at the start of their apprenticeship
- Have an Education, Health and Care Plan (EHCP)
- Have previously been in local authority care
From 1st August 2026, employers can access 100% government-funded training and assessment for eligible apprentices aged 16-24, even after their levy funds have been used up.
For apprentices over 25, once available levy funds have been exhausted, apprenticeship training can continue through government co-investment. Employers generally contribute 25% of eligible training and assessment costs, with the government contributing the remaining 75%.
How much will apprenticeship training cost my business?
The cost to your organisation will depend on:
- Whether you pay the Growth and Skills Levy
- The apprenticeship funding band
- The age and eligibility of the apprentice
- Whether sufficient levy funds remain in your digital account
If apprenticeship training costs exceed the maximum funding band, your organisation may be required to meet the additional costs. Any costs and payment arrangements will be agreed before training begins.
Our Employer Engagement Team can help you understand the funding available and identify the most cost-effective solution for your business.
Funding bands
Every apprenticeship standard is allocated to a funding band by the government.
Funding bands determine the maximum amount available towards apprenticeship training and end-point assessment.
For the latest funding band information, visit GOV.UK Apprenticeship Funding Bands.
Additional support for young apprentices
Government funding provides additional support for apprentices who are:
- Aged 16 to 18 at the start of their apprenticeship
- Aged 19 to 24 with an Education, Health and Care Plan (EHCP)
- Aged 19 to 24 and previously in local authority care
This additional funding is provided directly by the government and does not come from an employer’s levy account.
Recruiting younger apprentices can help businesses develop future talent while accessing available funding support.
For more information about apprenticeship contribution fees please contact our engagement team on 01206 712043.
Apprentice Minimum Wage
All apprentices must be paid at least the applicable National Minimum Wage.
From 1 April 2026, the apprentice rate is £8.00 per hour and applies to:
- Apprentices aged under 19
- Apprentices aged 19 or over who are in the first year of their apprenticeship
Apprentices aged 19 or over who have completed the first year of their apprenticeship must receive at least the National Minimum Wage or National Living Wage rate applicable to their age.
Minimum Wage Rates from April 2026
These rates are for the National Living Wage (for those aged 21 and over) and the National Minimum Wage (for those of at least school leaving age). The rates change on 1st April every year.
| 21 and over | 18 to 20 | Under 18 | Apprentice | |
|---|---|---|---|---|
| April 2026 | £12.71 | £10.85 | £8.00 | £8.00 |
Examples:
A 21-year-old apprentice in the first year of their apprenticeship must be paid at least £8.00 per hour.
A 21-year-old apprentice who has completed their first year must be paid at least £12.71 per hour.
Many employers choose to pay above the minimum rates to attract and retain talent.
National Insurance Relief
Employers do not pay Class 1 National Insurance contributions for eligible apprentices where:
- The apprentice is under 25 years old.
- They are employed on an approved apprenticeship programme.
- Their earnings are below the relevant earnings threshold.
This can deliver a significant saving when recruiting young apprentices.
Need Advice?
Our Employer Engagement Team can help you:
- Understand apprenticeship funding.
- Maximise your Growth and Skills Levy funds.
- Recruit apprentices.
- Access available grants and incentives.
- Plan for workforce development.
Call 01206 712043 or email employers@colchester.ac.uk to speak to the Employer Engagement team. delivering more opportunities for people of all ages to kick start their career or upskill/reskill within their current role.
Disclaimer
All fees, prices and funding information shown on this page are for courses starting in the 2025-26 academic year unless stated otherwise, and are correct at the time of entering/printing information, however these may be subject to change due to factors outside of our control. The College cannot accept legal or financial liability as a result of any such changes.
Courses fees are generally not confirmed for September until June / July due to the above factors.
The course information describes programmes offered by Colchester Institute. The College takes all reasonable steps to provide courses as described, but cannot guarantee provision. The information is for guidance and does not form any part of a contract.
The College reserves the right to update and amend information as and when necessary. Colchester Institute will do its best to provide the courses shown, but may have to modify or withdraw a course depending on customer demand and other factors.
