Professional taxation technician

This document explains the requirements for end-point assessment (EPA) for the professional taxation technician apprenticeship. This apprenticeship has an integrated qualification which means both the qualification and apprenticeship need to be completed, passed and awarded during the same period.

The awarding body (AB) is accountable for the integrated assessment method. The end-point assessment organisation (EPAO) must take responsibility for all other assessment methods in the EPA. EPAOs and ABs must work collaboratively to manage the delivery of the EPA.

Professional taxation technician apprentices, their employers, training providers and other interested parties should read this document.

A full-time professional taxation technician apprentice typically spends 24 months on-programme. The apprentice must spend at least 12 months on-programme and complete the required amount of off-the-job training in line with the apprenticeship funding rules.

The EPA should be completed within an EPA period lasting typically 12 months.

The apprentice must complete their training and meet the gateway requirements before starting their EPA. The EPA will assess occupational competence.

The EPA is taken in the EPA period. The EPA period starts when the EPAO confirms the gateway requirements have been met and is typically 12 months.

The EPAO should confirm the gateway requirements have been met and start the EPA as quickly as possible.

The apprentice’s employer must be content that the apprentice is occupationally competent. That is, they are deemed to be working at or above the level set out in the apprenticeship standard and ready to undertake the EPA. The employer may take advice from the apprentice's training provider, but the employer must make the decision. The apprentice will then enter the gateway.

The apprentice must meet the gateway requirements before starting their EPA.

They must:

• confirm they are ready to take the EPA
• have achieved English and mathematics qualifications in line with the apprenticeship funding rules

• have passed the following five exams within the Association of Taxation Technicians Qualification:
  • two compulsory certificate online exams - Personal Taxation and Business Taxation
  • three compulsory computer-based exams - Law, Professional Responsibilities and Ethics, and Principles of Accounting

• submit a portfolio of evidence for the professional discussion

Portfolio of evidence requirements

The apprentice must compile a portfolio of evidence during the on-programme period of the apprenticeship. It should only contain evidence related to the KSBs that will be assessed by the professional discussion. It will typically contain 10 discrete pieces of evidence. Evidence must be mapped against the KSBs. Evidence may be used to demonstrate more than one KSB; a qualitative as opposed to quantitative approach is suggested.

Evidence sources may include workplace documentation and records, for example:

• Tax law research outputs
• Correspondence such as letters and emails
• Client file notes
• Working papers and computations

This is not a definitive list; other evidence sources can be included.

The portfolio of evidence should not include reflective accounts or any methods of self-assessment. Any employer contributions should focus on direct observation of performance, for example, witness statements, rather than opinions. The evidence provided should be valid and attributable to the apprentice; the portfolio of evidence should contain a statement from the employer and apprentice confirming this.

The employer and apprentice are responsible for ensuring that organisational policies and procedures are followed regarding the confidentiality and data security of the evidence contained within the portfolio.

The EPAO should not assess the portfolio of evidence directly as it underpins the discussion. The independent assessor should review the portfolio of evidence to prepare questions for the discussion. They are not required to provide feedback after this review.

Gateway evidence must be submitted to the EPAO, along with any organisation specific policies and procedures requested by the EPAO.

The integrated assessment method must be delivered after the other EPA assessment methods have been attempted.

This ordering of assessment methods ensures that the MQ and apprenticeship are awarded together. 

Overview

In the professional discussion, an independent assessor and apprentice have a formal two-way conversation. It gives the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method.

Rationale

This assessment method is being used because:

• it assesses KSBs holistically and objectively
• it allows for the assessment of KSBs that do not occur on a predictable or regular basis
• it allows for assessment of responses where there are a range of potential answers
• it can be conducted remotely, potentially reducing cost

reduces the assessment burden on the apprentice

Delivery

The professional discussion must be structured to give the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method to the highest available grade.

An independent assessor must conduct and assess the professional discussion.

The purpose of the independent assessor’s questions will be to assess the apprentice’s competence against the following themes:

• Professional and ethical working practices
• Digital and data
• The wider professional landscape
• Technical taxation practice
• Service delivery and value creation
• Continuous improvement

The EPAO must give an apprentice 14 days' notice of the professional discussion.

The independent assessor must have at least 2 weeks to review the supporting documentation.

The apprentice must have access to their portfolio of evidence during the professional discussion.

The apprentice can refer to and illustrate their answers with evidence from their portfolio of evidence however, the portfolio of evidence is not directly assessed.

The professional discussion must last for 60 minutes. The independent assessor can increase the time of the professional discussion by up to 10%. This time is to allow the apprentice to respond to a question if necessary.

The independent assessor must ask at least 10 questions. The independent assessor must use the questions from the EPAO’s question bank or create their own questions in line with the EPAO’s training. Follow-up questions are allowed where clarification is required.

The apprentice may choose to end the assessment method early. The apprentice must be confident they have demonstrated competence against the assessment requirements for the assessment method. The independent assessor or EPAO must ensure the apprentice is fully aware of all assessment requirements. The independent assessor or EPAO cannot suggest or choose to end the assessment methods early, unless in an emergency. The EPAO is responsible for ensuring the apprentice understands the implications of ending an assessment early if they choose to do so. The independent assessor may suggest the assessment continues. The independent assessor must document the apprentice’s request to end the assessment early.

The independent assessor must make the grading decision.

The independent assessor must keep accurate records of the assessment. They must record:

• the apprentice’s answers to questions
• the KSBs demonstrated in answers to questions
• the grade achieved

Assessment location

The professional discussion must take place in a suitable venue selected by the EPAO for example, the EPAO’s or employer’s premises.

The professional discussion can be conducted by video conferencing. The EPAO must have processes in place to verify the identity of the apprentice and ensure the apprentice is not being aided.

The professional discussion should take place in a quiet room, free from distractions and influence.

Question and resource development

The EPAO must develop a purpose-built assessment specification and question bank. It is recommended this is done in consultation with employers of this occupation. The EPAO must maintain the security and confidentiality of EPA materials when consulting with employers. The assessment specification and question bank must be reviewed at least once a year to ensure they remain fit-for-purpose.

The assessment specification must be relevant to the occupation and demonstrate how to assess the KSBs mapped to this assessment method. The EPAO must ensure that questions are refined and developed to a high standard. The questions must be unpredictable. A question bank of sufficient size will support this.

The EPAO must ensure that the apprentice has a different set of questions in the case of re-sits or re-takes.

The EPAO must produce the following materials to support the professional discussion:

• independent assessor assessment materials which include:
  • training materials
  • administration materials
  • moderation and standardisation materials
  • guidance materials
  • grading guidance
  • a question bank
• EPA guidance for the apprentice and the employer

The EPAO must ensure that the EPA materials are subject to quality assurance procedures including standardisation and moderation.

This is an integrated assessment method. This integrated assessment method forms part of the apprenticeship’s EPA as well as the awarding of the qualification.

The KSBs aligned to this integrated assessment method will be assessed and graded by the awarding body and contribute to the overall outcome of the apprenticeship and the qualification.

Overview

The apprentice will select and undertake one of the following elective exams from the Association of Taxation Technicians Qualification:

• Business Compliance
• Corporate Taxation
• Inheritance Tax, Trusts and Estates
• Value Added Tax

Rationale

This assessment method is being used because:

• it allows for the assessment of KSBs that take place over a long period of time
• it allows for a broad set of KSBs to be evidenced during the post-gateway period
• it assesses KSBs holistically
• it can produce something that is of genuine business benefit to the apprentice’s employer
• it allows the apprentice to directly demonstrate KSBs relating to communication and presentation
• it allows for the presentation of evidence and testing of responses where there are a range of potential answer
• it can be conducted remotely, potentially reducing cost

• it reduces the assessment burden on the apprentice

Delivery

The delivery of the integrated assessment method - knowledge and skills test must align with the conditions set out by the AB for the integrated qualification. The apprentice must undertake the test after the gateway.

Assessment decision

To ensure marking judgements are fair and accurate, and uphold the principles of the EPA, the marking of all integrated or parts of the integrated assessments, must be marked or graded by someone independent. This means that they must be marked by the awarding organisation, an independent person appointed by the awarding organisation, an independent assessor sourced from the EPAO or a combination of the above.

The independent assessor must keep accurate records of the assessment. They must record:

• the KSBs demonstrated in the test
• the apprentice’s answers to questions
• the grade achieved

Question and resource development

The AB must develop a purpose-built assessment specification. It is recommended this is done in consultation with employers or subject matter experts for this occupation. The AB should maintain the security and confidentiality of EPA materials when consulting with employers. The assessment specification must be reviewed to ensure they remain fit-for-purpose.

The assessment specification must be relevant to the occupation and demonstrate how to assess the KSBs mapped to this assessment method. The AB must ensure that the assessment specification is refined and developed to a high standard.

The AB must produce the following materials to support this assessment method:

• administration materials
• moderation and standardisation materials
• guidance materials
• grading guidance
• assessment specification

The AB must ensure that the materials are subject to quality assurance procedures including standardisation and moderation.

Performance in the EPA determines the overall grade of:

• fail

• pass

• distinction

An independent assessor must individually grade the

• Integrated assessment method - knowledge and skills test

The EPAO must combine the individual assessment method grades to determine the overall EPA grade.

If the apprentice fails one assessment method or more, they will be awarded an overall fail.

To achieve an overall pass, the apprentice must achieve at least a pass in all the assessment methods. If the apprentice fails one assessment method or more, they will be awarded an overall fail. To achieve an overall pass, the apprentice must achieve a pass in both assessment methods. To achieve an overall distinction, the apprentice must achieve a distinction in the professional discussion and a pass in the integrated assessment method.

Awarding bodies should make clear in their marking criteria which grade boundary for the integrated assessment method represents a pass grade for the EPA. This pass grade must reflect demonstration of occupational competence in the KSBs.

Grades from individual assessment methods must be combined in the following way to determine the grade of the EPA overall.

If the apprentice fails one assessment method or more, they can take a re-sit or a re-take at their employer’s discretion. The apprentice’s employer needs to agree that a re-sit or re-take is appropriate. A re-sit does not need further learning, whereas a re-take does. The apprentice should have a supportive action plan to prepare for a re-sit or a re-take.

The employer and the EPAO should agree the timescale for a re-sit or re-take. A re-sit is typically taken within 6 months of the EPA outcome notification. The timescale for a re-take is dependent on how much re-training is required and is typically taken within 6 months of the EPA outcome notification.

Non-integrated assessment methods must be attempted before the integrated assessment method is attempted. The re-sit or re-take opportunities for the integrated assessment method must fall within the typical EPA period timeframes. This is to ensure that apprentices are not disadvantaged by the assessment of qualifications being available within an assessment window occurring once a year.

Failed assessment methods must be re-sat or re-taken within a 6-month period from the EPA outcome notification, otherwise the entire EPA will need to be re-sat or re-taken in full.

Re-sits and re-takes are not offered to an apprentice wishing to move from pass to a higher grade.

The apprentice will get a maximum EPA grade ofif pass they need to re-sit or re-take one or more assessment methods, unless the EPAO determines there are exceptional circumstances.

Reasonable adjustments

The EPAO and AB must have reasonable adjustments arrangements for the EPA.

This should include:

• how an apprentice qualifies for a reasonable adjustment
• what reasonable adjustments may be made

Adjustments must maintain the validity, reliability and integrity of the EPA as outlined in this EPA plan.

Special considerations

The EPAO and AB must have special consideration arrangements for the EPA.

This should include:

• how an apprentice qualifies for a special consideration
• what special considerations will be given

Special considerations must maintain the validity, reliability and integrity of the EPA as outlined in this EPA plan.

Internal quality assurance refers to the strategies, policies and procedures that an EPAO and AB must have in place to ensure valid, consistent and reliable end-point assessment decisions.

EPAOs and ABs for this end-point assessment plan must adhere to the requirements within the roles and responsibilities table.

They must also appoint independent assessors who:

• have recent relevant experience of the occupation or sector to at least occupational level 4 gained in the last 3 years or significant experience of the occupation or sector
• have professional body membership with:

  Association of Taxation Technicians or Chartered Institute of Taxation

Affordability of the EPA will be aided by using at least some of the following:

• utilising digital remote platforms to conduct applicable assessment methods

• using the employer’s premises

This apprenticeship aligns with:

• Association of Taxation Technicians for member