Partial Exemption Operational Lead

Job summary

Discover what it’s like to work in a compliance role that makes an impact. Could you help us shape a stronger, fairer future? Your next career move starts here.

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

We want to maximise the potential of everyone who chooses to work for us and we offer a range of flexible working patterns and support to make a fulfilling career at HMRC accessible to you.

Diverse perspectives and experiences are critical to our success and we welcome applications from people from all backgrounds with the experience and skills needed to perform this role.

This is a high-profile leadership opportunity for you to add value to HMRC's Large Business (LB) Strategy. LB is a directorate within Customer Compliance Group (CCG) in HMRC and is responsible for the tax affairs of the largest 2000 businesses in the UK, dealing with highly technical tax matters and complex global businesses and bringing in over £9bn in compliance yield per annum.

This role is focussed on the partial exemption (PE) regime within VAT and successful applicants will be central to HMRC’s response to this complex and significant risk in a high-profile and dynamic area of the tax. This is a senior level job involving the leadership, management and co-ordination of the key compliance risk, accountable to HMRC senior management for the performance of those areas. You will provide co-ordination, strategic thinking and technical leadership across the whole of our VAT community. You will have the understanding and ingenuity to develop, articulate and lead innovative solutions to enable the wider PE community to identify and resolve risks.

Further Information

Candidate Information Session

We will be holding a Candidate Information Session as a group webinar where you can hear directly about a day in the life of the role, the wider team & HMRC. We will also be discussing the application process and next steps. Additionally, there will be time on these sessions for you to ask questions directly to the team.

We are holding an information session about this role on Monday 16th March 2026 at 12pm. To register, follow this link to forms:-

https://forms.office.com/e/jKHAZiQHmj

Job description

This role is in a high-profile and dynamic area of the tax and will form a key part of the LB VAT response.

We are looking for high-performing VAT professionals with extensive PE expertise and experience, including direct experience of litigation on complex VAT matters, who have a track record of successful delivery of VAT strategic risk management solutions, and a good commercial understanding of businesses across the PE trade sectors.

You will help bring about considered, timely and evidence-based decisions that reflect the wider PE strategy.

You will lead the development of VAT compliance strategies, informing operational and policy responses on significant PE issues and providing leadership and support to colleagues at a national and, where appropriate, customer level. Highly confident and credible, you'll share your knowledge, experience and skills gained in a VAT compliance environment with stakeholders across HMRC, as well as dealing with business customers, Representative Bodies, Counsel and Advisers.

Specific responsibilities will include, but are not limited to:

Leading the development, management and effective delivery of strategies and projects at pace to address PE risks across HMRC’s business population; with a focus on innovation, upstream and data-led solutions.

Working closely across HMRC to support the consistent application of core PE principles and efficient administration of the deduction regime.

Leading on PE and Business/non-business (BNB) litigation – including the management of the technical and strategic response for significant appeals and interaction with existing case law. This involves ensuring consistency between appeals, instructing Counsel and working closely with Policy/Sols.

Oversight and management of formal PE case governance groups.

Management of technical issues and initiatives arising from existing policy, the legislative regime, emerging case law and Budget measures.

Oversight and advising on the appropriate use of formal PE powers.

Work management of G7 PE Sector Leads.

Person specification

The successful applicant will need to demonstrate relevant experience and effective delivery of the following essential criteria, as well as their qualifications.

Essential Criteria

Recent demonstrable experience of working in a VAT specific role in a tax professional environment. (e.g. HMRC compliance officer role; an accountancy or other tax advisory practice; in industry in an in-house tax team.)

Extensive knowledge of VAT legislation, including PE/BNB and relevant case law.

Experience of taking a leading role in resolving complex VAT issues, while considering the wider impact of decisions.

Experience of litigation work including collaborating closely with Counsel .

Transitional Sites Information

If your location preference is for one of the following sites, it’s important to note that these are not long-term sites for HMRC and we will require you to move to a new building in the future, subject to our location strategy and the applicable employee policies at that time.

For more information on where you might be working, review this information on our locations (opens in a new window)

These sites are:

• Benton Park View, Newcastle - moving to Pilgrims Quarter, Newcastle

You will be given more information about what this means at the job offer stage.

Leeds Locations

Moves Adjustment Payment will be available for this role, provided the successful applicant is a current HMRC colleague in Bradford and meets the eligibility requirements outlined in the HMRC’s Moves Adjustment Payment guidance.

Qualifications

Candidates will hold one (or more) tax or other professional bodies qualification per below:

Chartered Tax Adviser (CIOT)

Advanced Diploma in International Taxation (COIT)

AIIT (including Paper 4*)

A Consultative Committee of Accountancy Bodies (CCAB) membership qualification including:

Institute of Chartered Accountants of England & Wales (ICAEW)

Institute of Chartered Accountants in Scotland (ICAS)

Institute of Chartered Accountants Ireland (ICAI)

Association of Chartered Certified Accountants (ACCA)

Chartered Institute of Management Accountants (CIMA)

Post Graduate full legal qualification - in taxation matters.

Behaviours

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

• Making Effective Decisions

Technical skills

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

• Technical Skill VAT based questions on a tax scenario.

Benefits

Alongside your salary of £71,725, HM Revenue and Customs contributes £20,778 towards you being a member of the Civil Service Defined Benefit Pension scheme. Find out what benefits a Civil Service Pension provides.

HMRC operates both Flexible and Hybrid Working policies, allowing you to balance your work and personal commitments. We welcome applications from those who need to work a more flexible arrangement and will agree to requests where possible, considering our operational and customer service needs.

We offer a generous leave allowance, starting at 25 days and increasing by a day for every year of qualifying service up to a maximum of 30 days.

• Pension - We make contributions to our colleagues’ Alpha pension equal to at least 28.97% of their salary.
• Family friendly policies.
• Personal support.
• Coaching and development.

To find out more about HMRC benefits and find out what it’s really like to work for HMRChear from our insiders or visitThinking of joining the Civil Service

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, Experience and Technical skills.

How to Apply

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

• A name-blind CV including your job history and previous experiences to reference how you meet the Essential Criteria and the Person Specification outlined in the advert. For each job role please provide a brief description of the role and key achievements, key responsibilities and key achievements (max 300 words per role).

Further details around what this will entail are listed on the application form.

Sift

If you are successful at sift stage then you will be invited to interview.

We may also raise the score required at any stage of the process if we receive a high number of applications.

Interview

During the panel interviewyou will be asked Experience based questions in relation to the Essential Criteria and Person Specification within the CV, to assess your experience and explore in detail your technical capability and expertise.

You will also be given a Technical Skills tax based scenario from which you will be asked Technical based questions.

Interviews will take place via video link. Sift and interview dates to be confirmed.

Eligibility

Please take extra care to tick the correct boxes in the eligibility sections of your application form. We understand mistakes sometimes happen but if you contact us later than two working days (Monday-Friday) before the vacancy closes, we will not be able to reopen your application for you. If you do make a mistake with your eligibility form, or have withdrawn yourself in error and need your application reinstated whilst the campaign is still live, please contact us via: unitybusinessservicesrecruitmentresults@hmrc.gov.uk – Use the subject line to insert appropriate wording for example – ‘Please re-open my application – [insert vacancy ref] & vacancy closing date [insert date]’.

To check that you are eligible to apply for this role, please review the eligibility information before submitting your application.

The HMRC app can help you with your application

The HMRC app can provide you with your past 5 years' employment history, making the process of filling in your application quicker and easier.

If successful in your application, you will need your National Insurance number for the onboarding process.

Download the HMRC app now and save your National Insurance number to your digital phone wallet.

How to download the HMRC app and sign up for an account

Download the free HMRC app from the App Store or Google Play store.

If you have an HMRC online account already, sign straight in using your ID and password. If not, you can prove your identity by answering some questions or providing your photo ID.

You’ll then be able to access the app quickly and easily by signing in using a 6-digit PIN, your fingerprint, or facial recognition.

You can find guidance for technical issues on GOV.UK: Technical support with HMRC online services.

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.

Merit List

After interview, a single merit list will be created, and you will only be considered for posts in locations you have expressed a preference for. Appointments will be made in strict merit order in line with the set number of roles in each location.

Criminal Record Check

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.

Hybrid working at HMRC

HMRC is an office-based organisation, and colleagues are expected to spend 60% of their working time in the office. Our offices provide opportunity for interaction, collaboration which aids learning and development and a sense of community. Where the role allows it, and where the home environment is suitable, colleagues can work from home for up to 2 days a week, averaged over a calendar month (or a proportionate amount of time for colleagues who work less than full time).

Reasonable Adjustments

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

If you need a change to be made so that you can make your application, you should:

Contact the UBS Recruitment team via unitybusinessservicesrecruitmentresults@hmrc.gov.uk as soon as possible before the closing date to discuss your needs.

Complete the “Assistance required” section in the “Additional requirements” page of your application form to tell us what changes or help you might need further on in the recruitment process. For instance, you may need wheelchair access at interview, or if you’re deaf, a Language Service Professional.

Important information for existing HMRC contractual homeworkers

This role may be suitable for existing HMRC employees who are contractual homeworkers. Occasional attendance to the office will be required where there is a business need. Please consider the advertised office locations for this role when applying and only select locations from the ‘location preferences’ section that you can travel to.

Terms and Conditions

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.

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 (opens in a new window).

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.

Recording of interviews is prohibited unless explicit agreement is sought in line with the UK General Data Protection Regulations.

Questions relating to an individual application must be emailed as detailed later in this advert.

Applicants who are successful at interview will be, as part of pre-employment screening, subject to a check on the Internal Fraud Database (IFD). This check will provide information about employees who have been dismissed for fraud or dishonesty offences. This check also applies to employees who resign or otherwise leave before being dismissed for fraud or dishonesty had their employment continued. Any applicant’s details held on the IFD will be refused employment.

A candidate is not eligible to apply for a role within the Civil Service if the application is made within a 5 year period following a dismissal for carrying out internal fraud against government.

New entrants will join on the minimum of the pay band.

Please note that, if you are applying for roles on a part-time basis, the salary agreed will be pro-rata, reflective of the working hours agreed within your contract.

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

For more Information for people applying for, or thinking of applying for, roles at HM Revenue and Customs, please see link: Working for HMRC: information for applicants - GOV.UK.

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.

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 : Anne Jenkinson
• Email : anne.jenkinson@hmrc.gov.uk

Recruitment team

• Email : unitybusinessservicesrecruitmentresults@hmrc.gov.uk

Further information

Appointment to the Civil Service is governed by the Civil Service Commission’s Recruitment Principles. You have the right to complain if you feel there has been a breach of the Recruitment Principles.

In the first instance, you should raise the matter directly via ubsrecruitmentcomplaints@hmrc.gov.uk . Please note that we do not accept complaints or appeals regarding scoring of outcomes of campaigns unless candidates can provide clear evidence that the campaign did not follow the Recruitment Principles.

If you are not satisfied with the response, you may bring your complaint to the Commission. For further information on bringing a complaint to the Civil Service Commission please visit their website.