Discover how our finance function supports HMRC’s core responsibilities and how you can start your journey as a finance trainee. We offer two finance schemes:
- The Finance Foundation Apprenticeship 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 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.
Explore this page to learn more about each programme and what’s involved.
HMRC’s finance function
Who we are
To best support HMRC, our finance function is positioned at the heart of its decision making and is organised to provide the financial services and insight that HMRC needs to deliver its responsibilities. Our financial services are vital not only to the everyday running of HMRC but to building our future as a trusted, modern tax and customs department.
What we do
We need to ensure HMRC follows a smooth and steady path towards delivering our collective goals. We work collaboratively across our diverse finance teams and with the wider HMRC to meet our objectives to:
- Make HMRC better – by helping it solve problems using our knowledge and expertise.
- Build a safer HMRC – by setting robust and effective systems, processes and rules that protect the department and all who depend on it whilst being easy to comply with.
- Contribute to the smoother running of HMRC – by providing the services that the rest of the organisation depend on as seamlessly as possible.
To do this, we need great people, which is our forth, and most important objective:
- Support and build a professional, empowered and inclusive finance function – by working with people right across HMRC, to be our best, not only today, but over the coming years.
What we’re looking for
We are looking for enthusiastic individuals who demonstrate the potential to be our senior leaders of the future who will embody the values and behaviours of HMRC. As an apprentice you are expected to demonstrate the following skills and over the course of the programme you will develop them even further:
- Having a genuine interest in developing a career in finance – you will be dedicated to learning and willing to put in the time and effort to build your knowledge and experience.
- Good communication skills – use clear and concise language to convey your opinions and ideas, including making best use of digital resources. Have respect for others and value different ideas and views.
- Organisational skills – the ability to manage your own workload and to work to team, and project deadlines.
- Good analytical skills – being able to produce accurate data and then analyse it to inform your decisions.
- Teamwork and cooperation – a great collaborator, good at forming and managing relationships with key individuals in the organisation. The ability to work flexibly in a team and contribute to a supportive work environment.
- Adaptability and flexibility – you will work in challenging, fast-paced and exciting environments. These skills are vital to respond to changing priorities and situations in the workplace.
What will a Finance Foundation Apprentice be doing?
As an apprentice you will be learning on the job. You will combine practical work experience with the opportunity to train and obtain your qualifications.
Throughout your apprenticeship programme, at least 20% of your time will be focused on your learning.
Overview
The Finance Foundation scheme is a 3-year programme, with entry level at Admin Officer (AO) grade.
What you’ll do and learn
You will carry out 2 x 18-month work placements across a range of finance teams, to provide you with a unique experience of how finance works within HMRC, ensuring that you gain a variety and breadth of experience.
After the first placement, completion of the Level 3 apprenticeship and a successful assessment, you will be offered promotion to Officer and receive an uplift in salary. You will then progress on to complete the AAT Level 4 apprenticeship for a further 18 months.
AAT Qualification
You will study the Level 3 AAT apprenticeship and on completion will progress on to the Level 4 AAT apprenticeship. Each level will take approximately 18 months to complete and will be synchronised with each work placement rotation on the scheme.
Each qualification includes two main phases:
- On-programme assessment
- End-point assessment
Read more about our Finance Foundation Scheme in the tabs below.
During your apprenticeship you will carry out work placements across a range of finance teams, which will give you a unique experience of how finance works within HMRC. Your work placements, which will always be appropriate to your pay grade, will ensure that you gain the variety and breadth of experience required to be recognised as an Accounting Technician on qualification.
Possible areas of work your placements may include:
- Financial Accounting – understanding accounting and financial activities of the organisation;
- Budgeting and Forecasting – developing effective financial management and budget control skills;
- Financial Statements – preparation and interpretation of the financial data.
You’ll need to meet the following eligibility requirements:
- 5 GCSEs – grades 4-9 or grades A* to C, including Maths and English or equivalent (non-UK qualifications also considered).
Plus:
- Complete and pass an eligibility assessment conducted by an external training provider. You will be assessed against the Apprenticeship Standards.
- Aged 16 or over by 1 September 2026.
- Applicants cannot be on, or have started, another apprenticeship or government‑funded course, including anyone who has already used Apprenticeship Levy (now called Growth and Skills Levy) funding for a Level 3 or Level 4 Finance qualification.
Please Note: If you hold a finance or accountancy related degree, please reconsider applying for the Finance Foundation Apprenticeship. You may be deemed overqualified and might not meet the training provider’s eligibility criteria. Instead, take a look at our Finance Graduate Scheme, designed specifically for degree holders and currently open for applications.
If you like what you’ve read so far, then your next step will be to complete an application. Please refer to the recruitment timeline in the job advert to ensure you can commit your time to all elements of the recruitment programme.
The recruitment process includes these stages:
- Application form – This includes a basic form, Civil Service Numerical Test, if you pass the numerical test, you will be invited to complete a full application along with a 500-word personal statement.
- 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 a trainee, 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.
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 you may spend in a role less focussed on core finance. Discover how our finance function supports HMRC’s core responsibilities and how you can continue your journey as a finance professional.
What you’ll do and learn
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.
During the scheme, you will rotate through various teams in finance, offering you a wide range of experiences across different business areas.
Qualification routes available
On the scheme you’ll work towards completing a CIMA or CIPFA finance qualification.
Level 7 CIMA Qualification
You’ll first complete the Level 4 Finance Apprenticeship, which covers the CIMA Certificate Level, before moving onto a commercially funded route for the remaining stages. If we assess that you’ve got the right exemptions or a finance/accountancy qualification, you may begin directly on the commercially funded route.
Level 7 CIPFA Qualification
You’ll be assessed for a Level 7 Apprenticeship and measured against the Level 7 Apprenticeship Standard, even though the qualification will be commercially funded.
Other L7 Qualifications
If you are part‑way through a qualification with another accountancy institute, you may continue studying your chosen qualification on the scheme via agreed exceptions.
Read more about our Finance Graduate Scheme in the tabs below.
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:
- External applicants – a degree – with minimum 2:1 in any subject.
- Existing civil servants will need minimum Level 4 qualification or equivalent.
- Successfully assessed against the Level 7 Apprenticeship Standards.
- Not be undertaking another apprenticeship or government-funded qualification simultaneously.
If you like what you’ve read so far, then your next step will be to complete an application. Please refer to the recruitment timeline in the job advert to ensure you can commit your time to all elements of the recruitment programme.
The recruitment process includes these stages:
- Application form – This includes a basic form, Civil Service Numerical Test, if you pass the numerical test, you will be invited to complete a full application along with a 500-word personal statement.
- 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.
Show video transcript
- [Text on screen: Finance Apprenticeships at HMRC]
- [Text on screen: Want to learn more about our Finance Apprenticeship Programme?]
- [Text on screen: We caught up with Finance Apprenticeship Graduate, John, to learn more…]
- [John, Finance Apprenticeship Graduate, HMRC] The best part of the finance apprenticeship journey so far has been learning new skills and formulas from CIMA studies, and applying them to the day-to-day role in HMRC. A couple of examples of these include data visualisation, and variance analysis. Coming in from a non-financial background, these topics were particularly difficult to grasp when first studying. But once learning them and applying them in work, has been really useful and been really beneficial. And it’s nice to see the rewards of all the studying pay off.
- [Text on screen: How has you finance apprenticeship opened doors for your future career?] In terms of career prospects and development opportunities, The Finance Apprenticeship Programme offers a clear pathway to progress within HMRC. On a personal level, it has allowed me to develop my stakeholder management skills and project management skills, by networking with different people out in the business. Furthermore, it offers the opportunity to work towards a professional qualification in CIMA. Combining these all together, it has allowed the opportunity to work towards, and develop the skills necessary to become a leader within HMRC. In terms of advice, I would give to somebody who’s considering applying for the Finance Apprenticeship Programme, it would be not to be off put if you don’t necessarily have a background in the Finance industry. I myself had no prior experience prior to obtaining this role, and felt as though I may be at a disadvantage to other candidates due to this. The work is demanding and the studying can seem difficult at times. However, there is support available through your line manager to help you succeed. In addition the tutors and mentors that are there to help with any queries or assist you with your studying.
- [Text on screen: Do you want to start you Finance Apprenticeship journey at HMRC?]
- [Text on screen: To keep up to date with the latest vacancies, visit Civil Service Jobs]
- [Text on screen: People. Purpose. Potential.]
“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, Tax Accounting and Revenue Analysis Team Lead
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 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 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 scheme, before the end date to allow others the opportunity to join the scheme.
We will endeavour to support trainees 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 the scheme, 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, trainees 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 the scheme 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.
Once I start the Foundation Scheme can I change the level or qualification I am studying?
No, once on the scheme you must commit to the qualification we have employed you to do. You cannot change level or qualification until you have completed a full level i.e. Level 3.
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