About the job

Job summary

Visit our YouTube channel to watch the full series and come and discover your potential 

Do you have experience of advocacy or presenting in a court situation? 

Have you a legal or Tax professional background? 

Would you like to work in a fast-paced environment? 

If the answer to all of these is Yes, then read on as we are currently looking to recruit Litigators into our Counter Avoidance Litigation team within our Solicitor's Office and Legal Services (SOLS) team.  

About SOLS 

Solicitor's Office and Legal Services (SOLS) provides legal services to the whole of HMRC. This includes: 

• Legal advice to ExCom and staff.
• Work on new legislation.
• Drafting of statutory instruments and other legal documents. 
• The conduct of independent reviews of decisions made by HMRC which are requested by customers under the legislative provisions.
• The conduct of tribunal and civil litigation on a full range of services. 

We also provide technical accountancy and forensic services to HMRC, are head of the Compliance Accountants’ and insolvency professions as well as handling Ministerial Correspondence and Freedom of Information requests for HMRC.                                                     

This vacancy will sit within our Litigation Function within SOLS Legal Operations & Business Transformation Counter Avoidance Litigation team. Litigators in the Counter Avoidance litigation team apply their tax professional and legal skills to deliver a high-quality litigation service to the Department resulting in the successful defence of appeals against HMRC decisions. 

This is a challenging but ultimately, highly rewarding role in which the successful candidate will play an integral part in HMRC approach to tackling avoidance, through enquiries and investigations conducted within the Counter Avoidance business in HMRC. 

Direct Tax avoidance schemes are tax avoidance arrangements that seek to avoid Income Tax and National Insurance Contributions. The use of these schemes deprives the Exchequer of vital funds to pay for public services and the government remains committed to tackling all forms of tax avoidance. 

Conducting and managing litigation appeals requires good communication skills and a commitment to ensuring deadlines are met. As a Grade 7 Litigator you will be expected to develop a high level of knowledge, skills and understanding to carry out your role. 

See what it’s like to work at HMRC: find out more about us or ask our colleagues a question. Questions relating to an individual application must be emailed as detailed later in this advert.

Job description

The role requires a person with the ability to work autonomously with a strong sense of self direction and with strong organisational, written and verbal communication skills along with the ability to adapt to differing business needs quickly.  The role requires presenting cases in a Tribunal setting. 

You will display leadership qualities which will enable you to both lead and collaborate within smaller project teams focusing on grouped, linked or associated appeals ensuring HMRC's position is maintained consistently and thoroughly across all appeals dealing with a specific avoidance scheme, as well as working as part of a wider team to support, develop and continually improve standards and working practices within the team.

This could offer the scope for developing significant leadership and managerial experience and expertise alongside the core litigation function, should this be something the candidate is interested in for their future career. 

HMRC welcomes applications from those who need to work a more flexible arrangement and will agree to requests where possible, taking into account our operational and customer service needs. We can’t guarantee that we can meet all requests to work flexibly, as agreement will be subject to business ability to accommodate, and any request to work a more flexible arrangement should be made prior to your acceptance of the provisional offer.

There may be a need to travel across the UK with occasional overnight stays being required and there may be a need for occasional travel for business purposes.

Person specification

Key Responsibilities:

• Working a wide range of challenging basic, standard and complex track appeals originating from the Counter Avoidance directorate that require analysis of the issues and the ability to be able to research and interpret the relevant legislation underpinning the decision.  
• Progressing appeals, including advocacy on behalf of HMRC through the First Tier Tax Tribunal, working to and complying with Tribunal Directions through thorough consideration and critical analysis of available evidence.
• Making detailed written submissions to the Tribunal outlining HMRC’s case.
• You will work with a variety of stakeholders across HMRC to deliver a professional litigation service which supports delivery of HMRC’s objectives as well as safeguarding the rights of taxpayers and the reputation of HMRC whilst championing HMRC’s commitment to customer focus, continuous professional development, equality & diversity and health & safety. 
• Ensuring that HMRC colleagues are always kept up to date, especially if they are to be called as a witness. Liaison with Counter Avoidance and policy colleagues to ensure that appeals are worked in accordance with latest HMRC published policies taking account of existing legislation and case law and advising clients on the most appropriate approach in light of this.
• Checking Decision Maker’s witness statements.  
• Identifying and collating bundles of evidence for hearings and managing bundle preparation.
• Co-ordination of high volumes of linked or joined appeals, ensuring consistency of approach in each appeal within the group.  
• Attending case conferences, face to face and by telephone.
• Liaison and coordination of paralegal support. 

Essential Criteria  

A candidate with a tax professional background must have completed Foundation training or its equivalent, or already have passed one of the internal or external equivalent qualifications shown below in any HMRC regime e.g. Employer Compliance, Corporation Tax, Income Tax, VAT or Customs (BDDP, ITC, ITS1, IDP, AIC, AIIT, CTA etc) A successful candidate may also demonstrate that they have successfully completed the SOLS Quality Assessment Framework (QAF) and learning routeway to at least level 2, or have successfully completed the SOLS Practical Assessment Framework (PAF). 

or:

A successful Legal Professional candidate should have a legal qualification, for example: be already qualified as a solicitor, barrister, chartered legal executive, or have completed LPC or BPTC/BVC. (or equivalent in Scotland or Northern Ireland).  

We won’t be able to provide you with a supervisor for any CILEX training. 

Successful applicants may be required to complete a Training Assessment Period; further information will be provided to the successful candidate(s).

Benefits

• Learning and development tailored to your role.
• An environment with flexible working options.
• A culture encouraging inclusion and diversity.
• A Civil Service pension with an average employer contribution of 27%.

Find more about HMRC benefits in 'Your little extras and big benefits handbook' for further information or visit Thinking of joining the Civil Service.

Things you need to know

Selection process details

This vacancy is using Success Profiles (opens in a new window), and will assess your Behaviours, Strengths, Experience and Technical skills.

As part of the application process, you will be asked to complete:

• A CV detailing roles previously held limiting each role to a maximum of 150 words and outlining any qualifications relevant to the role. Particular emphasis on any experience of conducting appeals and acting as the advocate for any organisation/company, HMRC or another department. 
• A 750-word Personal Statement on why you are suitable for this role. Candidates should detail experience of working in a litigation environment focusing specifically on their ability to juggle multiple tight deadlines whilst ensuring that research of matters under appeal and drafting is still completed to an exceptional standard. As this is a strategic litigation role, candidates should also explain how they are able to work collaboratively with a range of stakeholders, taking direction from operational and policy clients whilst providing detailed analysis and advice of litigation and legal risk whilst also working under the direction of a more senior litigator or lawyer and providing direction to litigators and paralegals at lower grades. 
• A 250-word behaviour statement on: Making Effective Decisions.
• A 250-word behaviour statement on: Delivering at Pace.
• A 250-word statement on the Essential Criteria.

Sift

A preliminary sift on the essential criteria will be conducted and only candidates meeting the criteria will progress. 
 
In the event of a high number of applications, an initial sift will assess the CV and the Personal Statement. The CV and the Personal Statement will be given a combined score. 
 
If an initial sift is not required, each element of your application will be assessed - CV, Personal Statement, Essential Criteria and Behaviour Statements: Making Effective Decisions and Delivering at Pace. 

Interview

Interviews will be conducted online via TEAMS. Candidates who are successful at the sift stage and progress to interview will be given further information at that time. 

The interview process will include: Behaviour statements Making Effective Decisions, Delivering at Pace and Communicating and Influencing along with Strength based and Technical questions.  

Full details will be provided to those candidates invited to interview. 
 
Communicating and influencing will be assessed by way of delivery of a presentation, further detail regarding content and length will be provided prior to the interview. 

We reserve the right to raise the score required at any stage of the process in order to manage numbers.

Interview dates to be confirmed.

A reserve list may be held for a period of up to 12 months from which further appointments may be made for the same or similar roles – if this applies to you, we’ll let you know via your Civil Service Jobs account.

Eligibility

To check that you are eligible to apply, review this eligibility information'.

Important information for existing HMRC contractual homeworkers:

Please note that this role is unsuitable for contractual homeworkers due to the nature and/or requirements of the role.

Reasonable Adjustments

We want to make sure no one is put at a disadvantage during our recruitment process because of a disability, condition, or impairment. To assist you with this, we will reduce or remove any barriers where possible and provide additional support where appropriate. 

If you need a reasonable adjustment or a change to be made so that you can make your application, review this information on reasonable adjustments, and contact hmrcrecruitment.grs@cabinetoffice.gov.uk as soon as possible.

Diversity and Inclusion

At HMRC we are committed to creating a great place to work for all our colleagues and creating an inclusive and respectful environment that reflects the diversity of the society we serve.

Diverse perspectives and experiences are critical to our success and we welcome applications from all people from all backgrounds with the experience and skills needed to perform this role. We’re committed to creating a great place to work for all our colleagues here at HMRC. We want everyone to feel valued and supported to achieve their potential at HMRC.

For more information on how we make this happen, review this information on our culture and values

Applications received from candidates with a criminal record are considered fairly in accordance with the DBS Code of Practice and the Recruitment of ex-offenders Policy.

We welcome applications from those who need to work a more flexible arrangement and will agree to requests where possible after considering operational and customer service needs. We can’t guarantee that we can meet all requests to work flexibly, as agreement will be subject to business ability to accommodate, and any request to work a more flexible arrangement should be made prior to your acceptance of the provisional offer.

Customer facing roles in HMRC require the ability to converse at ease with members of the public and provide advice in accurate spoken English and/or Welsh where required. Where this is an essential requirement, this will be tested as part of the selection process. 

The Civil Service runs a Disability Confident Scheme (DCS) for candidates with disabilities who meet the minimum selection criteria.

The Civil Service also offers a Redeployment Interview Scheme to civil servants who are at risk of redundancy, and who meet the minimum requirements for the advertised vacancy. 

Locations 

HMRC has a presence in every region of the UK. For more information on where you might be working, review this information on our locations.  

Security Update

For more information on the level of security checks we will carry out, review this information on security checks 

Further Information

The Civil Service values honesty and integrity and expects all candidates to abide by these principles. The evidence you provide in your application must relate to your own experiences.

Any instances of plagiarism or other forms of cheating will be investigated and, if proven, the relevant application/s will be withdrawn from the process. 

Duplicate applications for the same vacancy will also be withdrawn.

Transferring into HMRC from Civil Service If you are currently working for an ‘Other Government Department’ (OGD) and would like to consider the impact on your pay when joining HMRC, please see the attached document "Combined T&C and OGD Pay English”, found at the bottom of this advert. Further information on staff transfers can be found on gov.uk

Problems during the application process 

If you experience accessibility problems with any attachments on this advert, please contact the email address in the 'Contact point for applicants' section. 

If you think you’ve made a mistake on a short application form (e.g. you’ve ticked the incorrect eligibility box), please contact hmrcrecruitment.grs@cabinetoffice.gov.uk at least two working days before the vacancy closes. After this, we won’t be able to reopen your application.   

Please use the subject line to insert appropriate wording e.g. Please re-open my application – 342520 & vacancy closing date 15/3/24. Please note that we cannot amend or re-open your application if you have submitted your full application in the interests of fair and open recruitment.

For reasonable adjustments queries or requests, please see details within reasonable adjustments section above.

Feedback will only be provided if you attend an interview or assessment.

Security

Successful candidates must undergo a criminal record check. People working with government assets must complete baseline personnel security standard (opens in new window) checks.

Nationality requirements

This job is broadly open to the following groups:

• UK nationals
• nationals of the Republic of Ireland
• nationals of Commonwealth countries who have the right to work in the UK
• nationals of the EU, Switzerland, Norway, Iceland or Liechtenstein and family members of those nationalities with settled or pre-settled status under the European Union Settlement Scheme (EUSS) (opens in a new window)
• nationals of the EU, Switzerland, Norway, Iceland or Liechtenstein and family members of those nationalities who have made a valid application for settled or pre-settled status under the European Union Settlement Scheme (EUSS)
• individuals with limited leave to remain or indefinite leave to remain who were eligible to apply for EUSS on or before 31 December 2020
• Turkish nationals, and certain family members of Turkish nationals, who have accrued the right to work in the Civil Service

Further information on nationality requirements (opens in a new window)

Working for the Civil Service

The Civil Service Code (opens in a new window) sets out the standards of behaviour expected of civil servants.

We recruit by merit on the basis of fair and open competition, as outlined in the Civil Service Commission's recruitment principles (opens in a new window). The Civil Service embraces diversity and promotes equal opportunities. As such, we run a Disability Confident Scheme (DCS) for candidates with disabilities who meet the minimum selection criteria. The Civil Service also offers a Redeployment Interview Scheme to civil servants who are at risk of redundancy, and who meet the minimum requirements for the advertised vacancy.