Review Officer duties include:

• Reviewing appealable decisions to ensure they are suitable for litigation in accordance with the Litigation and Settlements Strategy.
• Preparing clear recommendations for countersigning, using a structured review template, setting out points of issue.
• Consulting with customers by phone and written communication to ensure a clear understanding of their arguments before reaching a conclusion.
• Preparation of comprehensive letters to a high standard setting out all relevant law and review conclusions relating to a range of regimes, liability decisions and associated penalties.
• Consulting with key stakeholders to ensure decisions are defended in accordance with HMRC policy and tax law. Addressing all relevant arguments, evidence, case law (Identifying what Statute and case law is applicable), costs and consideration of Alternative Dispute Resolution.
• Listing of all evidence enclosures to support decision.
• Accurate and timely maintenance of Case Management System (CMS) and other relevant HMRC Systems. Ensuring customer computer records effectively safeguard all customer data.
• Collaborating closely with colleagues and management locally and nationally to meet key targets, and help improve our processes, sometimes through participation in project work.
• Manage individual caseload and gain extensions of time if applicable (working within 45-day target).
• Provide technical advice and assistance to customers and colleagues, supporting the delivery of Strategic Objectives and contributing to improving the UK business environment.
• Expected to develop a high level of knowledge, skills and understanding and work as part of an integrated customer-facing team but may also be asked to support colleagues in other parts of Review business and the wider HMRC.

Candidate Awareness Session

HMRC are hosting an information session on Wednesday 20th August, starting at 12:30pm to accompany the application process where you will be able to hear more about the vacancy. To join the session, you will need to register by completing the following form: Review Officer Candidate Awareness Session

Person specification

To be successful in this role the candidate will need to:

• Successfully complete Routeway and Quality Assurance Framework (QAF).
• Review appealable decisions to ensure suitable for litigation.
• Prepare comprehensive Review Conclusion letters and Templates to a high standard setting out all relevant law relating to a range of regimes, liability decisions and associated automated and manual penalties.
• Address all relevant arguments, evidence, case law and consider Alternative Dispute Resolution.
• Accurately and timely maintain Case Management System (CMS) and relevant HMRC systems.
• Manage own caseload working to 45-day review period and gain extensions of time if applicable.
• Develop a high level of knowledge, skills and understanding and work as part of an integrated customer-facing team.
• For Excise attend Tribunal as a witness for Restoration decisions reviewed and occasionally for other decisions varied at Review.

Training
Successful applicants will be required to complete a Training Assessment Period which will include completion of a Routeway and Quality Assurance Framework - Level 2. Substantive position will depend upon completion of both. Will revert to previous grade if unsuccessful. Further information will be provided to the successful candidate(s).

Working Arrangements during training
This is a demanding training programme and, to provide the best possible opportunity for you to succeed, working arrangements are fixed for certain stages as below:

• Trainees must complete the first 2-weeks training so annual leave will not normally be allowed in that time.
• Learning activities are scheduled throughout your training journey that are fixed and trainees must attend.
• We expect trainees to commit to complete the programme so we will not normally authorise applications for alternative internal posts during training.
• The duration of your learning programme will be between 12 months to 18 months.
• Trainees will be provided with the knowledge, skills, and support throughout the training to enable you to meet the required standard within 18 months.

We will support you to reach the required standard of the training programme, however, should you fail to reach that standard, we will use existing standard policies for managing poor performance.

Further Information
HMRC welcomes 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 cannot 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.

This vacancy is only available at the specified locations, alternative locations are not available.

Your office location is contractual so if you are successful, there is an expectation that you will attend that office location 60% of the time. You need to consider how you will meet this requirement before you apply and discuss any concerns with the vacancy holder before accepting any role.

Linked vacancies
This vacancy is part of a joint campaign for the same role in other locations. You can submit an application for any of the linked vacancies, but you will only need to complete the full application process for your first application. Your scores will carry across and you will be considered for all vacancies for which you have applied. You will only be invited to attend one interview.

You can find all the linked vacancies that are part of this campaign by searching CS Jobs for the following keyword: LEGAL06RO

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:

• Waterview Park, Washington - moving to Pilgrims Quarter, Newcastle
• Benton Park View, Newcastle - moving to Pilgrims Quarter, Newcastle
• Centenary Court, Bradford - moving to 7 and 8 Wellington Place, Leeds
• Lynx House, Portsmouth - moving to No.1 The Goodsyard, Portsmouth
• Telford Plaza, Telford - moving to Parkside Court, Telford
• Trinity Bridge House, Manchester - moving to an alternative office in Manchester/ Salford

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

Behaviours

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

• Making Effective Decisions
• Delivering at Pace
• Communicating and Influencing

We only ask for evidence of these behaviours on your application form:

• Making Effective Decisions

Benefits

Alongside your salary of £36,320, HM Revenue and Customs contributes £10,521 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 HMRC hear from our insiders 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, Ability and Experience.

How to Apply

You will be asked to complete:

• A basic application form, detailing your personal details and confirming whether you meet the eligibility criteria.
• Three online tests - Civil Service Numerical Test, Civil Service Verbal Test and Civil Service Work Strengths Test. Please complete these tests as soon as possible (within 24-48 hours is recommended).
• A 750-word Personal Statement. Your Personal Statement should be used to describe how your skills and experience would be suitable for the advertised role, making reference to the Person Specification outlined in the advert.
• A 250-word Behaviour statement on Making Effective Decisions.

If you fail to complete the online tests and full application form before the deadline of 23:55 on 02/09/2025 your application will be withdrawn. Guidance for the tests will be available when you are invited to take them. The tests are administered online and accessed via the CS Jobs website.

We reserve the right to increase the scores for all tests. You will be informed if you have passed or failed the raised standard.

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 for more information on appropriate and inappropriate use.

Sift

In the event of a large number of applications being received, an initial sift may be held on the Behaviour statement - Making Effective Decisions.

At full sift the Behaviour statement and your Personal Statement will be assessed, with the successful candidates being invited to interview.

Pre-Recorded Interview

If you have been successful in previous stages you will be invited to a pre-recorded video interview, where you will be assessed on the following Behaviours - Making Effective Decisions, Delivering at Pace and Communicating and Influencing, as well as Strength based questions. Further details will be provided with your invitation.

Technical Exercise

The Technical Exercise is a stand alone exercise and will be an In-Tray Exercise. Details will be provided to candidates who are successful at reaching this stage. Further details will be provided with your invitation.

Interview dates and times to be confirmed.

Online Tests - Banked Scores

When an applicant has a banked score they are not asked to retake the same test, providing it is:

• set at the same job level, and
• within the same system.

Scores will be banked for six months, or until a new score benchmark is applied, whichever is sooner. This means that if a candidate applies for another vacancy at this grade they may not have to retake the test within that time, and their previous score will be used for the new vacancy.

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, 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 .

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 appointments will be made in strict merit order until the set demand is filled. If successful, you will be informed when we reach your position on the merit list.

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.

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 .

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.

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 the Civil 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 : Jenita Mavani
• Email : legalresourcingteam@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.

Attachments
Combined TC and OGD Pay - English Opens in new window (docx, 131kB)