Tax inspector

Tax inspectors are civil servants who work for HM Revenue & Customs, the Government’s tax department. They make sure that companies and self-employed individuals pay the correct amount of tax. They interpret figures and decide if a business should be investigated.

Also known as:

Revenue inspector
Tax professional

Work activities

Tax inspectors are Civil Servants employed by HM Revenue & Customs (HMRC). Tax professionals could work in a number of different areas including casework, investigation and technical advice. HMRC professionals interpret figures to make sure that individuals and companies are paying the correct amount of tax on their income and capital. They help companies to comply with tax regulations by giving advice. Tax inspectors involved in casework investigate cases where they think business accounts submitted to HMRC are not accurate. Inspectors often work in teams. They might support colleagues or be the team leader on a particular case. New entrants to this career might be investigating small businesses that deal in cash transactions. More experienced inspectors often investigate larger businesses, with more complex accounts.

Sometimes, tax inspectors work on their own, with full responsibility for a case and total control over their time. At other times, inspectors will contribute to the efforts of a team. The inspector needs to become familiar with the type of business involved in the case. In a full, in-depth enquiry, tax inspectors make site visits and meet people face to face, to understand the company’s business records and its economics, probing its accounts for potential problems.

Tax inspectors might also analyse a company’s computer-based records, checking that tax law is being correctly applied. They could be involved in e-commerce, investigating the tax affairs of companies that trade on the internet. By examining all the records, the inspector might identify differences between the declared income and the lifestyle of the owner or company directors. There could be unusual features in the business accounts that do not tie in with what the inspector knows about that trade or the recent performance of the business. Inspectors argue their case in meetings with team members, and through correspondence with (or visits to) the taxpayer.

Tax inspectors look for explanations and challenge any irregularities in the accounts. As well as meeting the owner or director of a business, an inspector might meet their professional advisors, for example, an accountant or solicitor. Inspectors solve many cases by negotiating with the taxpayer, although some cases must go to a court. In these cases, the inspector might have to prepare large amounts of detailed evidence. Some might appear in court or at a tribunal. Experienced tax inspectors investigate complex and challenging cases of fraud or tax avoidance. Tax inspectors are experts on tax law and policy, so they might give specialist advice to local offices on complicated taxation issues and individual cases.

Being able to read, write and speak Welsh may be an advantage when you’re looking for work in Wales.

Personal qualities and skills

As a tax professional, you’ll need to be:

Honest, objective and impartial.
An independent thinker.
Able to plan and organise your work.
Numerate and able to analyse information.
Able to make decisions.
An effective teamworker.
Able to solve complex problems and achieve results.
Interested in how businesses work.
Able to use your initiative.
Prepared to use information technology to support your work.
Adaptable, for example, learning how to deal with changes in business focus and customer needs.
Able to pay close attention to detail.

You should have:

Verbal and written communication skills.
Good judgement and a thorough knowledge of relevant legislation.
Strong negotiating and debating skills.
Confidence.
A calm, sympathetic but firm professional manner.
Determination, resilience and perseverance.
The ability to deal with people from a broad range of backgrounds.

If you become responsible for a particular case, you must be able to lead, motivate, support and encourage the other people in your team.

Pay and opportunities

Salaries vary depending on role and responsibilities. The pay rates given are approximate. Tax inspectors earn in the range of £30,000 per year all the way up to £57,000 for the most senior professionals.

Hours of work: Tax inspectors usually work standard office hours, Monday to Friday. However, some duties might require extra hours in the evenings or at weekends. Flexible working arrangements might be possible.

Where could I work?

Tax inspectors are civil servants who work for HM Revenue & Customs (HMRC). Opportunities for tax inspectors occur in government offices in some towns and cities throughout the UK.

Where are vacancies advertised?

Vacancies for the Tax Professional Development Programme are advertised on the HMRC website and in national newspapers. Vacancies for the Civil Service Fast Stream are posted for online application on the Fast Stream website. Both the Tax Professional and the Fast Stream programmes are generally advertised for application between September and November each year for a start date the following year.

Entry routes and training

HMRC runs a graduate programme for trainee tax professional. To apply, you should hold (or expect to gain in the year HMRC is recruiting) at least a 2:2 honours degree in any subject. HMRC also accepts an equivalent postgraduate or overseas qualification. A good place to start is studying for an Institute of Financial Services (IFS) qualification in a college. You will need to be a UK national or meet one of the other Civil Service nationality requirements. You might also be able to enter through the Civil Service Fast Stream development programme.

The HMRC graduate programme is a mixture of formal learning with tutor-led sessions, self-study and real tax casework. Your work will be assessed continuously throughout your time on the programme. The programme lasts three to four years. At the end of this time, you’ll be a fully qualified tax professional.

Tax inspectors can progress to lead the investigation of larger businesses, with more complex accounts. Experienced tax professionals investigate challenging cases of fraud or tax avoidance. Some give specialist advice to local offices.

Rehabilitation of Offenders Act: Working for HM Revenue & Customs is an exception to the Rehabilitation of Offenders Act 1974. This means that you must supply information to an employer about any spent or unspent convictions, cautions, reprimands or warnings, if they ask you to. This is different from other careers, where you only have to reveal information on unspent convictions if you are asked to.

Qualifications

To apply for the HMRC graduate programme, you must have at least a 2:2 honours degree in any subject. The usual entry requirement for any degree course is:

Two-to-three A-levels
GCSEs at grades 9-4 in two to three other subjects.

Alternatives to A-levels include:

Edexcel (BTEC) level 3 National qualifications
International Baccalaureate (IB) diploma.

However, course requirements vary so check prospectuses carefully.

Adult opportunities

Age limits: It is illegal for any organisation to set age limits for entry to employment, education or training, unless they can show there is a real need to have these limits.

You could apply to the HMRC graduate programme later in your career if you would like to change professions.

Access courses: If you don’t have the usual qualifications needed to enter your chosen degree course, a college or university Access course could be the way in. These courses are designed for people who have not followed the usual routes into higher education. No formal qualifications are usually needed, but you should check this with individual colleges.

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