Employment Tax Support

Job summary

The Higher Executive Officer (HEO) employment tax policy support role is based in North Bristol with infrequent travel to other UK locations – you will be working with the SEO (Senior Executive Officer) employment tax lead as part of a small team that also provides guidance on customs duty and VAT, with a mix of HEO and SEO posts in each tax specialism.

The role offers the chance to work in an interesting policy area affecting a broad spectrum of the Department. Developing tax issues are often topical, and you will assist policy holders and other stakeholders to understand the tax implications of their policies and decisions as they emerge, helping to ensure the Department is tax compliant.

You will be providing a detailed advisory, support, decision-making and assurance function, mainly covering IR35 (also known as “off-payroll”) with additional work on employment related benefits (also known as benefits-in-kind or BiK). The work involves interpretation and explanation of tax legislation and published HMRC guidance to policy areas, some of whom have minimal tax awareness.

To achieve this, you will need to engage and work in partnership with colleagues across Defence, not only in finance, but across the wider organisation, as well as with HM Revenue and Customs and other Government departments in the Tax Centre of Excellence.

This position is advertised at 37 hours per week.

Part time may be considered above 30 hours per week.

Job description

The key responsibilities of the role will include:

• Providing high quality, timely advice, guidance and assistance on IR35 and employment-related tax matters, to assist departmental decision-making and tax compliance through clear written and verbal guidance
• Fostering positive working relationships with HMRC colleagues and building strong relationships with key stakeholders, to develop and enhance awareness and knowledge of tax matters
• Working with the policy lead to write, edit, review and publish employment tax guidance and maintain associated training materials
• Reviewing contracts and working with business areas to understand working practices, in order to determine the applicability of the off-payroll rules and employment status
• Conducting IR35 assurance reviews, providing a periodic written summary to the Financial Management Executive
• Collating and compiling off-payroll information for inclusion in the Annual Report and Accounts, and working with the Team Lead to draft the associated explanatory paragraphs
• Maintaining an interest in, and knowledge of, changes to employment tax legislation, particularly IR35, including being able to interpret and explain how changes may affect the Department
• Seeking opportunities for continuous improvement of policies and processes with an employment tax angle
• As part of the team, act as HMRC’s point of contact for queries relating to MOD-provided employment related benefits

Person specification

We are looking to recruit an individual who ideally has some off-payroll or employment benefits tax experience, to support the department’s employment tax policy lead, and the cross-government Tax Centre of Excellence, in this policy area.

Knowledge and experience of IR35, taxable benefits or PAYE taxation is desirable. Alternatively, experience of dealing with complex legislation including interpretation, explanation and practical application is required (tax training can be provided on-the-job).

The candidate should be able to demonstrate an interest in finance and be comfortable manipulating data and using formulae and percentages within spreadsheets.

An accountancy qualification is not a necessity, but an accounting allowance may be available for a suitably qualified individual.

There are no line management responsibilities associated with this post.

You will work collaboratively, not only within finance, but across the wider organisation and government. Remaining up to date both technically and with latest practices will help in defining and adopting best in class practice in the MOD, thereby driving improved efficiencies.

Skills/experience

Essential Criteria

• An ability to be able to clearly explain complex subjects and opinions in coherent written and oral form, to a variety of grades.
• Experience of dealing with complex legislation including interpretation, explanation and practical application.
• Good interpersonal skills – building and maintaining collaborative relationships with stakeholders.
• Have an eye for detail and be comfortable providing financial information, questioning inconsistencies, and delivering high quality outputs.
• Be able to work under pressure and at pace when needed.
• Be comfortable manipulating data and using formulae and percentages within Excel.
• Be comfortable using Microsoft SharePoint, Teams, Outlook, Excel, and Word.

Desirable Criteria

• Practical experience and knowledge of IR35 and employment-related taxable benefits.

Behaviours

We'll assess you against these behaviours during the selection process:

• Communicating and Influencing
• Making Effective Decisions
• Managing a Quality Service
• Working Together

Benefits

Alongside your salary of £37,720, Ministry of Defence contributes £10,927 towards you being a member of the Civil Service Defined Benefit Pension scheme. Find out what benefits a Civil Service Pension provides.

• 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 employer contribution of 28.97%
• On-site car parking, canteen and gym (for a small monthly fee, for membership of the Civil Service Sports Club)
• Generous annual leave – starting on 25 days and increasing by a day for every year of qualifying service up to a maximum of 30 days. In addition, 8 public holidays per year.
• Special Leave to volunteer for military reserve commitments or other public duties - Time off work for public duties - GOV.UK.
• Special Paid Leave for volunteering up to 6 days a year.
• Enhanced maternity, paternity and adoption leave.
• Eligibility to use Defence Discount Service and Blue Light Card.
• On-site Nursery (MOD Abbey Wood South, Bristol)
• You can read more here- Civil Service Employee Benefits , Civil Service Careers (civil-service-careers.gov.uk)

Where business needs allow, some roles may be suitable for a combination of office and working from home as part of a non-contractual hybrid working arrangement. All office-based employees will be expected to spend a minimum of 60% of their working time in office, subject to site capacity and any required workplace adjustments. Requirements to attend other locations for official business, or work in another MOD workplace, will also count towards this level of office attendance. Applicants can request further information regarding how this and other flexible working arrangements may work in their team from the Vacancy Holder (see advert for contact details). Defence Business Services cannot respond to any questions about working arrangements.

The post does not offer relocation expenses.

External recruits who join the MOD who are new to the Civil Service will be subject to a six-month probation period.

Please Note: Expenses incurred for travel to interviews will not be reimbursed.

Please be advised that the Department is conducting a review of all pay related allowances which could impact on those allowances that the post currently being advertised attracts.

Any move to MOD from another employer will mean you can no longer access childcare vouchers. This includes moves between government departments. You may however be eligible for other government schemes, including Tax-Free Childcare. Determine your eligibility at https://www.childcarechoices.gov.uk/.

The Ministry of Defence is committed to providing a safe and healthy working environment for its staff which includes educating them on the benefits of not smoking, protecting them from the harmful effects of second-hand smoke and supporting those who want to give up smoking. Under the Smoke-Free Working Environment policy, Smoking and the use of all tobacco products (including combustible and chewing tobacco products) will not be permitted anywhere in the Defence working environment however some exemptions are in place, please refer to local guidance. The policy is Whole Force and includes all Defence personnel, contractors, visitors and other non-MOD personnel. All applicants seeking, considering, or accepting employment with the Ministry of Defence should be aware of this policy and that it is already in place at a number of Defence Establishments.

MOD Recruitment Satisfaction Survey – We may contact you regarding your experience to help us improve our customer satisfaction. The survey is voluntary and anonymous. You may however be given the opportunity to provide additional information to help us improve our service which includes the collection of some personal data as defined by the United Kingdom General Data Protection Regulation (UK GDPR). The MOD Privacy Policy Notice sets out how we will use your personal data and your rights.

Things you need to know

Artificial intelligence

Artificial intelligence can be a useful tool to support your application, however, all examples and statements provided must be truthful, factually accurate and taken directly from your own experience. Where plagiarism has been identified (presenting the ideas and experiences of others, or generated by artificial intelligence, as your own) applications may be withdrawn and internal candidates may be subject to disciplinary action. Please see our candidate guidance (opens in a new window) for more information on appropriate and inappropriate use.

Selection process details

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

Candidates will be required to provide CV details to include job history; qualification details and previous skills and experience.

Candidates will be required to provide a Personal Statement (500 Word max).

At sift, you will be assessed against your CV, Personal Statement and the following Behaviours:

• Communicating and Influencing
• Making Effective Decisions
• Managing a Quality Service
• Working Together

In the event of a high volume of applications, an initial sift will be based on the lead behaviour which is Communicating and Influencing. Where the required standard for this behaviour is met, you will continue to be sifted on the remaining Behaviours, CV and Personal Statement, otherwise your application will be rejected.

At interview, you will be assessed against the following Behaviours:

• Communicating and Influencing
• Making Effective Decisions
• Managing a Quality Service
• Working Together

Interviews will take place at Abbey Wood (North), New Road, BS34 8QW. During the panel interview, you will be asked behaviour-based questions to explore your capabilities.

Reserve List

A reserve list may be held for 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.

The Civil Service embraces diversity and promotes equality of opportunity. There is a Disability Confident Scheme (DCS) for candidates with disabilities who meet the minimum selection criteria. If you need to advise us that you need additional help or reasonable adjustments for the recruitment process, please contact: DBSCivPers-Resourcingteam3@mod.gov.uk .

As a result of the changes to the UK immigration rules which came in to effect on 1 January 2021, the Ministry of Defence will only offer sponsorship for a skilled worker visa under the points based system, where a role has been deemed to be business critical. This role does not meet that category and we will not sponsor a visa. It is therefore NOT open to applications from those who will require sponsorship under the points based system.

Should you apply for this role and be found to require sponsorship, your application will be rejected and any provisional offer of employment withdrawn.

The Ministry of Defence requires all candidates who are successful at interview to declare any outside interests. These declarations will be discussed with successful candidates following the interview process and before a formal offer of employment is made, as some outside interests may not be compatible with MOD civilian roles. This will not, in the majority of cases, prevent employment in MOD, but it is a measure that must be taken to ensure that appropriate mitigations can be put in place to manage any potential, perceived or actual conflicts of interest from the first day of employment.

The Ministry of Defence adopts a zero-tolerance approach to unacceptable behaviours, which includes bullying, harassment, sexual harassment, discrimination, and victimisation. You will not be eligible and will not be considered for this post if you have been dismissed from a role for such unacceptable behaviours within the last five years. This will also apply if you resign or otherwise leave a role but, because of an adverse decision, would have been dismissed for gross misconduct had you continued in that employment. Pre-employment checks will be carried out.

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

Security

Successful candidates must undergo a criminal record check.Successful candidates must meet the security requirements before they can be appointed. The level of security needed is security check (opens in a new window).

See our vetting charter (opens in a new window).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.

Diversity and Inclusion

The Civil Service is committed to attract, retain and invest in talent wherever it is found. To learn more please see theCivil Service People Plan (opens in a new window) and the Civil Service Diversity and Inclusion Strategy (opens in a new window).

Apply and further information

This vacancy is part of the Great Place to Work for Veterans (opens in a new window) initiative.Once this job has closed, the job advert will no longer be available. You may want to save a copy for your records.

Contact point for applicants

Job contact :

• Name : Denise Hoggins
• Email : denise.hoggins100@mod.gov.uk

Recruitment team

• Email : DBSCivPers-ResourcingTeam3@mod.gov.uk

Further information

Please ensure you read the attached candidate information document prior to completing your application. If you are dissatisfied with the service you have received from DBS, or believe that DBS has failed to follow the recruitment process in line with the Civil Service Commission principles of selection for appointment on merit on the basis of Fair and Open competition, you can raise a formal complaint by writing to DBS at the following address: Defence Business Services, Scanning Hub, Room 6124, Tomlinson House, Norcross Lane, Blackpool, FY5 3WP. If after raising your complaint with DBS you remain dissatisfied you can complain directly to the Civil Service Commission at the following address: Civil Service commission, Room G/8, 1 Horse Guards Road, London, SW1A 2HQ Or by email: info@csc.gov.uk.

Attachments

EXTERNAL PACK Opens in new window (pdf, 1562kB)Candidate Information updated_ Opens in new window (docx, 31kB)