Employers who pay the Apprenticeship levy and have unused apprenticeship funds can find employers who want to receive a transfer in a number of ways.
Levy-paying employers can currently transfer up to 10% of their annual funds. This will increase to 25% in April 2019. Employers can make transfers from their apprenticeship account to as many other employers as they choose.
Full guidance on transferring Apprenticeship Levy funds can be found here.