Julie Newman commented, 21 November 2025 14:52

Hi Becky,  so these apprentices have finished early so they have not passed PED. Do you know what needs to be done in this scenario? Thanks you Julie

1. DAS Updates

Hi Becky,  so these apprentices have finished early so they have not passed PED. Do you know what needs to be done in this scenario? Thanks you Julie

Julie Newman commented, 21 November 2025 12:59

  Hi I have referred this to the DfE and this is their response below, basically you must seek advise from HMRC or a Tax Accountant before making any decisions:- Your enquiry (CI-0353293) has been sent from the DfE Customer Help Team through to us at the Apprenticeship Service Support Team in order to assist you further.   I understand from your email you would like some clarification in regards to VAT on Co-investment Payments.   Using the Apprenticeship funding rules 2025 to 2026 as guidance,   The price of an apprenticeship   177. The provider must agree a contract for services with the employer and this must include a price for the total cost of each apprenticeship (including the cost of the end-point assessment).   177.3. The agreed price that is entered into the ILR and the apprenticeship service must be the same. These prices must not include any VAT (although VAT may be charged on employer co-investment).   Value added tax (VAT)   192. Supplies of training or end-point assessment, which are paid by government funding, including the apprenticeship levy, are exempt from VAT. This includes additional payments (see paragraphs 104 to 111). Providers must not include VAT in the prices they enter onto the ILR (see paragraph 195).   193. Main providers must determine the VAT treatment on their invoices to employers.   194. We do not provide advice on VAT. Providers must always seek their own advice on VAT from HMRC if they are in any doubt about VAT treatment.   195. If main providers add VAT to invoices and the employer is VAT registered, the employer may be able to recover that VAT through its VAT returns. In determining the costs of training or end-point assessment, an employer will need to check with their main provider if VAT will be added and verify, internally or with HMRC, if it can be recovered. I hope this helps. 

1. VAT on Co-Investment Payments

  Hi I have referred this to the DfE and this is their response below, basically you must seek advise from HMRC or a Tax Accountant before making any decisions:- Your enquiry (CI-0353293) has been ...

Julie Newman commented, 21 October 2024 08:43

Yes us too, trying to find out why, although money not actually due till today (Monday 21st) so may come through later.

1. Missing Remittance and Payment

Yes us too, trying to find out why, although money not actually due till today (Monday 21st) so may come through later.

Julie Newman commented, 17 March 2023 08:35

Thank you Steve

1. R59 error

Thank you Steve

Julie Newman commented, 14 July 2022 14:41

Hi Ben  Thank you for your help, very much appreciated. Julie

1. EAS return

Hi Ben  Thank you for your help, very much appreciated. Julie

Julie Newman commented, 22 March 2022 15:15

I am also having this problem for learners that have been on plan for sometime. I have raised a ticket as the ERN provided by the company is not coming up on the new ERN system!!

1. Upcoming Changes to EDS from 01/04/22 - R08 ERN Errors

I am also having this problem for learners that have been on plan for sometime. I have raised a ticket as the ERN provided by the company is not coming up on the new ERN system!!

Julie Newman commented, 12 January 2022 11:42

Hi Martin I understand the PMR 3 is the key which donates its a refund. Many Thanks

1. Refunding Apprenticeship Employer Co-Invesment for Leavers

Hi Martin I understand the PMR 3 is the key which donates its a refund. Many Thanks

Julie Newman commented, 12 January 2022 11:18

Hi Martin  Thank you for this information but I don't understand why it would be a positive amount because when we receive the 5% Employer contribution it is a positive surely a refund would have to be a negative amount? Thanks

1. Refunding Apprenticeship Employer Co-Invesment for Leavers

Hi Martin  Thank you for this information but I don't understand why it would be a positive amount because when we receive the 5% Employer contribution it is a positive surely a refund would have t...

Julie Newman commented, 23 December 2021 14:37

Hi Steve Thanks all sorted now. Happy Christmas

1. Restart

Hi Steve Thanks all sorted now. Happy Christmas

Julie Newman commented, 03 December 2021 16:19

I have an apprentice who was made redundant and we have found them a new employer who is a small employer and it states in the Provider Support Manual 2020 to 2021 if they are an employer who is funded through a contract for services with the ESFA that does not have an account on the apprentice service then a new FAM record ACT2 must be recorded, so this has confused me because I didn't think we differentiated between levy and no-levy anymore?

1. Changing ACT codes

I have an apprentice who was made redundant and we have found them a new employer who is a small employer and it states in the Provider Support Manual 2020 to 2021 if they are an employer who is fu...