This ESFA publication provides policy context, clarification of key terminology and some illustrative examples around the use of subcontractors in the delivery of apprenticeships. Providers are also reminded that if they are subcontracting £100k or more in 2021 to 2022, they need to return their subcontracting audit report and certificate to us by uploading them to the ESFA Document exchange. The submission deadline is 31 July 2022.