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That sounds like a change of employer if it's a change of levy account, as that will be a separate PAYE scheme. Double check with them that the apprentices are moving to a different PAYE, as the Apprenticeship Service employer has to be the organisation paying the apprenticeship salary (25/26 funding rules P 313).
You can have two different PAYEs in one levy account, so two separate levy accounts definitely sounds like a whole separate thing. If they've manged to create a whole new Apprentices Service account for the same PAYE scheme, I'd contact the Apprenticeship Service for advice.
Christina Marfleet
Transferring learner to a different levy account?
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Hello, we've had the below message from an employer, would I be right to treat it as a change of employer?
I need to speak with someone in relation to transferring two learners that we have with you to a different levy account. This is due to a re-branding of the organisation and also limited funds in the existing levy account.
Many thanks
Christina