This publication looks at the earnings of those who complete an MA in Scotland and who are in sustained employment in the UK five years after completing their apprenticeship. This means that for the 2015/16 cohort of MA completers, five years after completion will be the 2020/21 tax year. For the LEO college and university releases, the 2020/21 tax year would be five years after completion for the equivalent college and university 2014/15 cohorts. This is because MAs are aligned to tax year (meaning the following tax year is the first full year of earnings), and colleges and universities are aligned to academic year (meaning completion overlaps with the tax year, and the first full tax year of earnings isn't until the following tax year).
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