Discover how our finance function supports HMRC’s core responsibilities and how you can start your journey as a finance apprentice. We offer two finance apprenticeship schemes:
- The Foundation Scheme – This scheme is ideal for someone considering starting or continuing their career in finance and would be a perfect role to learn while you earn to achieve an internationally recognised qualification.
- The Graduate Scheme – This scheme is ideal for (but not limited to ) someone who has recently graduated and is seeking a structured programme with opportunities to develop a career in finance. This is a perfect role to learn while you earn to achieve an internationally recognised accountancy qualification.
Explore this page to learn more about each programme and what’s involved.
We’re recruiting now!
Join us as a Finance Apprentice, both schemes are recruiting, apply today!
HMRC’s finance function
Who we are
At HMRC, our finance function is at the heart of decision-making, providing the financial services and insights needed to support the UK’s tax and customs responsibilities.Our work is vital to our daily operations and long-term transformation into a trusted, modern, tax and customs department.
What we do
We work collaboratively across our diverse finance teams to:
- Improve HMRC – using financial expertise to solve problems and drive improvements.
- Build a safer HMRC – Implementing robust financial systems, processes, and controls.
- Enhance operational efficiency – Ensuring seamless financial services to support HMRC’s wider objectives.
- Develop great people – Fostering an inclusive, professional, and empowered finance team.
What we’re looking for
We’re looking for enthusiastic individuals with the potential to become future senior finance leaders. As an apprentice, you’ll develop key skills, including:
- Passion for finance – Commitment to learning and career development.
- Strong communication – Clear, concise language and digital proficiency.
- Organisational ability – Managing workload and meeting deadlines.
- Analytical skills – Producing and interpreting financial data.
- Teamwork and cooperation – Collaborating effectively within and beyond finance teams.
- Adaptability – Thriving in fast-paced, evolving environments.
About our Finance Foundation Scheme
This scheme is ideal for someone interested in starting or continuing their career in finance and would be a perfect role to learn while you earn to achieve an internationally recognised qualification.
Overview
This three-year programme is designed to provide a structured learning experience with practical work placements and professional qualifications.
What you’ll do and learn
Starting at the Administrative Officer (AO) grade, you will rotate through two 18-month placements across finance teams, ensuring a diverse and comprehensive experience.
You’ll gain promotion to Officer level after completing Level 3 and a successful assessment.
AAT Qualification
You’ll work towards progressing from a Level 3 to a Level 4 apprenticeship while gaining hands-on experience.
Read more about our Finance Foundation Scheme in the tabs below.
As an apprentice, you’ll gain experience in areas such as:
- Financial accounting – understanding HMRC’s accounting processes
- Budgeting and forecasting – developing financial management and budget control skills
- Financial statements – preparing and interpreting financial data
To apply, you must:
- Have 5 GCSE’s (grades 4-9 or A-C) including Maths and English (or equivalent).
- Be 18 years or older by 1 September 2025.
- Not be undertaking another apprenticeship or government-funded qualification simultaneously.
- Pass an eligibility assessment conducted by an external training provider. You will be assessed against Level 3 Apprenticeship Standards.
- Existing civil servants will need a minimum Level 2 in Maths and English to apply.
The recruitment process includes five stages:
- Application form – Submit your personal details and a 500-word personal statement.
- Online tests (Stage 1) – Complete the Civil Service Numerical Test.
- Online Tests (Stage 2) – Complete the Civil Service Verbal and Judgement Tests.
- Pre-recorded interview – Answer set questions via video.
- Virtual assessment centre – Participate in group exercises, a written task, and a live interview.
For more information on what to expect from the test go to Preparing for the Civil Service Verbal and Numerical tests – GOV.UK (www.gov.uk) and Preparing for the Civil Service Judgement Test – GOV.UK (www.gov.uk)
More information about Civil Service assessment methods can be found here: Success Profiles.
About our Finance Graduate Scheme
This scheme is ideal for (but not limited to) someone who has recently graduated and is seeking a structured programme with opportunities to develop a career in finance. This is a perfect role to learn while you earn to achieve an internationally recognised accountancy qualification.
As an apprentice, you’ll gain hands-on experience while working towards your qualifications. This unique opportunity combines practical work experience with structured learning, ensuring you develop both skills and knowledge to succeed.
Throughout your apprenticeship, at least 20% of your time will be dedicated to focused learning and professional development.
Overview
Our 4-year Finance Graduate Scheme offers an exciting path to kickstart your career in finance. Starting at the Higher Officer (HO) grade, you will rotate through three 12-month placements in core finance roles. Your final year will focus on a dedicated development programme.
What you’ll learn and do
As part of the scheme, you’ll undertake placements across various finance teams, gaining in-depth exposure to different areas of finance within HMRC. These placements are designed to ensure that you meet the qualification requirements for becoming a certified accountant.
CIMA/CIPFA qualification
You’ll work towards completing a CIMA or CIPFA finance qualification via a Level 7 Apprenticeship.
The qualification involves two phases:
- On-programme assessment
a) Develop key knowledge, skills, and behaviours.
b) Participate in online self-study modules and tutor-led training sessions.
c) Regular manager reviews to ensure progress.
- End-point assessment
a) After completing the on-programme phase, you’ll undergo a final independent synoptic assessment, testing everything you’ve learned.
Read more about our Finance Graduate Scheme in the tabs below.
During the apprenticeship, you will rotate through various teams in finance, offering you a wide range of experiences across different business areas. Each placement is tailored to your pay grade and will equip you with the skills required to become a fully qualified accountant.
Possible areas of placement include:
- Management Reporting: Financial management, insight, and analysis.
- Financial Accounting and Reporting: Core financial controls and annual reporting.
- Financial Operations: Overseeing financial processes like payroll, expenses, and cash management.
- Finance Business Partnering: Long-term planning, budgeting, and financial analysis.
- Risk Management: Monitoring and mitigating financial risks.
- Strategic Finance: Providing strategic financial advice to senior leaders.
- Systems and Data: Managing financial systems and user support processes.
Promotion and salary uplift
After your second placement, following a successful assessment, you’ll be promoted to a Senior Officer with a salary increase.
To apply, you’ll need to meet the following criteria:
- A degree – with minimum 2:1 in any subject.
- GCSE’s or equivalent in Maths and English (Grades 4-9).
- You’ll be assessed against the Level 7 Apprenticeship Standards.
- Not be undertaking another apprenticeship or government-funded qualification simultaneously.
- Existing civils servants will need minimum Level 4 qualification or equivalent, plus GCSE or equivalent in Maths and English (Grades 4-9).
The recruitment process includes five stages:
- Application form – Submit your personal details and a 500-word personal statement.
- Online tests (Stage 1) – Complete the Civil Service Numerical Test.
- Online tests (Stage 2) – Complete the Civil Service Verbal and Judgement Tests.
- Pre-recorded interview – Answer set questions via video.
- Virtual assessment centre – Participate in group exercises, a written task, and a live interview.
For more information on what to expect from the test go to Preparing for the Civil Service Verbal and Numerical tests – GOV.UK (www.gov.uk) and Preparing for the Civil Service Judgement Test – GOV.UK (www.gov.uk)
More information about Civil Service assessment methods can be found here: Success Profiles.
Discover a career in finance with an apprenticeship at HMRC
“The HMRC Accountancy Training Scheme provided the perfect foundation for my career in finance. With a strong support network and diverse opportunities, it helped me carve my own path, gain a professional qualification, and secure key roles within government. The skills and experience I developed have opened doors beyond traditional finance, leading me to leadership roles across HMRC, Home Office and HM Treasury. I’m incredibly grateful for the scheme’s impact on my career.”
Victoria, Deputy Director – Risk, Control & Financial Accounting
“Completing my accountancy qualification on an HMRC sponsored scheme was one of my greatest experiences. The balance between study support and practical experience across business groups was invaluable to my development, offering perfect stepping stones to progress my career as a finance professional. I cannot recommend the finance apprenticeship schemes highly enough.”
Safraz, Vision Lead – Customer Strategy and Tax Design
“Joining the HMRC finance apprenticeship was the perfect way to gain a professional qualification while building real-world experience. The dedicated learning time and strong support from my team and training provider have been invaluable. I never expected to enjoy finance as much as I do—it’s not just about numbers, but the story they tell.”
Heather, In-Year External Reporting Lead – Finance Strategy and Performance
“In just four years, I secured two promotions, built a strong network with fellow apprentices, and gained invaluable finance experience. The opportunities in finance are endless, I’ve gained my qualification as a chartered accountant and am already reaping the rewards of that.”
Amy, Acting Head of Tax Accounts Production – Risk, Control and Financial Accounting
Frequently Asked Questions
I am already a civil servant, can I apply?
Yes. Existing civil servants can apply for this scheme as long as you meet the eligibility criteria (see ‘Eligibility Criteria’ tabs above for each scheme)
Is this apprenticeship role permanent?
No, external candidates will join the scheme on a fixed term contract and on successful progression through the programme will be expected to apply for and move into a role, within HMRC but outside the apprenticeship scheme before the end date to allow others the opportunity to join the scheme.
Existing civil servants will join the scheme on a fixed term loan/secondment contract and on successful progression through the programme will also be expected to apply for and move into a role, within HMRC but outside the apprenticeship scheme, before the end date to allow others the opportunity to join the scheme.
We will endeavour to support apprentices that are approaching the end of the scheme in searching for a new role, but the responsibility will lie with the individual to actively look for opportunities and apply for them.
Will I have to do some studying in my own time?
As part of your apprenticeship, some ‘off-the-job’ training will be necessary such as attending live classes/webinars, completing assignments and projects to meet the requirements of the scheme. Although study time is built into the programme, apprentices must recognise that accountancy training is very demanding and you may find that you need to supplement this with further study in your own time, especially when preparing for exams.
What happens if I don't complete my studies by the end of the scheme, or fall behind?
You will be given every opportunity to study and revise for your exams, including timely mock tests to check your knowledge. You will be supported by your line manager and learning coach throughout the programme to ensure you are making progress and on track to pass your exams.
However, failing to adhere to the programme’s terms and conditions and keeping up with your apprenticeship commitments could put your place on the scheme at risk.
I'm an existing civil servant already on a permanent contract, will I need to move to the Fixed Term Contract on the scheme?
Yes, if successful, internal candidates will move to a fixed term contract on loan or secondment from their home department for the duration of the scheme.
Can I apply for the Foundation Scheme if I have a degree?
Yes, you can, providing that your degree is not relevant to finance or accountancy. If your degree is in a relevant subject, you will be assessed by our training provider as over-qualified and therefore not eligible for the Foundation Apprenticeship scheme.
If you do have a relevant degree, you may wish to consider applying for our Finance Graduate Scheme.
I already have my level 3 AAT qualification – can I still apply for the Foundation Scheme?
Yes, you can, provided you meet the eligibility criteria for our training provider. You must provide details of your qualifications along with any exemptions.
Start your HMRC journey today by looking at the vacancies we have available.
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