Replaced 'Top-ups and expiry of funds' section with 'How funds enter and expire in my apprenticeship service account' in the document 'Apprenticeship funding: how it works'.
Updated to include link to ESFA guidance on transferring apprenticeship service funds, and further clarification on state aid rules.
Updated guidance on how to share funds with another employer.
Updated the definition of the 'English percentage'.
Updated guidance on using the apprenticeship service - added information on the 'English percentage' and transferring funds between organisations. Also clarified guidance for employers who won't pay the apprenticeship levy.
Added a link to the apprenticeship service.
Updated advice on using funds in your apprenticeship service account.
Added link to HMRC guidance on paying the apprenticeship levy, and added advice on preparing for the introduction of the apprenticeship service.
Updated guidance to reflect final arrangements for apprenticeship funding from May 2017.
Updated guidance and added information about proposals to make changes to apprenticeship funding from May 2017.
Added further detail about the apprenticeship levy.