Review Officer

About the job

Job summary

Discover a career in your hands at HMRC. Whether you're seeking purpose, growth, or a workplace that gives you a true sense of belonging, hear from some of our employees as they share their story about what it's really like to work at HMRC.

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

Legal Group provides legal services for the whole of HMRC. These vacancies are for Review Officers in National Reviews, Mincom and Corporate Services. Reviews teams are responsible for reviewing appealable decisions made by HMRC, as requested by customers under legislative provisions. Reviews are a vital area of work that help ensure only appropriate disputes escalate to appeal and litigation. You do not need to have any knowledge or experience of Tax to apply, but you will have an interest in a fair and just tax system within an organisation that collects the tax that pays for all of the UK's vital public services.

Your analytical skills, coupled with strong verbal and written communication abilities, will be instrumental in conducting thorough reviews of evidence and presenting findings effectively.

The teams specifically deal with the conduct of independent reviews of VAT decisions made by HMRC which are requested by customers under the legislative provisions. Work is high volume and high paced and the post-holder will be required to drive forward improvements in the quality of reviews working collaboratively with a range of key stakeholders both within and outside Legal Group. This is a Tax Professional role, and successful applicants will need to complete a structured learning Tax Routeway course and the Legal Groups Quality Assessment Framework (QAF) level 2 for the post to be substantive.

Please see this short video on Role of a Review Officer for further insight as to what the role involves.

We are holding information sessions on 24/04/2026. To register, please click here - Review Officer - Candidate Information Session - Fill in form

Job description

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.
• Preparing 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.

Person specification

Essential Criteria

• Strong written communication skills, producing clear, accurate, considered and well-structured documentation for a range of audiences.
• Experience of researching, analysing and understanding complex information and consistently applying a wide range of organisational policies and procedures.
• Competence in maintaining accurate records across systems and handling sensitive information appropriately.
• Proven ability to manage a demanding workload, prioritise effectively, and meet deadlines in a fast paced environment.
• Ability to engage effectively with customers or stakeholders to understand their position, analyse evidence objectively, and support or explain decisions clearly.

Behaviours

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

• Communicating and Influencing
• Managing a Quality Service

Benefits

Alongside your salary of £37,682, HM Revenue and Customs contributes £10,916 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

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, Strengths and Experience.

How to Apply

Your application will be assessed against the Experience elements of the framework. The Behaviours, Strengths and Experience elements of the framework will be tested at interview and a Technical Exercise which is the last stage of the recruitment process.

As part of the application process,

You will be required to submit a short application after which you will be invited to complete an online Civil Service Numerical Test, Civil Service Verbal Test and a Civil Service Work Strengths Test. If you achieve the required pass marks, you will then be invited to submit your full application as follows. If you fail any of these tests your application will be unsuccessful and you will not be invited to progress to the next stage of the process:

On your full application form you will be asked to provide the following:

• A 750-word Personal Statement. Your Personal Statement should show how you meet the Essential Criteria listed, evidenced with relevant examples.

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

Sift

At sift your Personal Statement will be assessed, with the successful candidates being 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

The first stage interview process will include:

During the panel interview, your Experience will be assessed, and you will be asked Behaviour-based questions to explore in detail what you are capable of, and you will be asked Strength-based questions to also explore what you enjoy and your motivations relevant to the job role.

This is an example of a strengths-based question

"It is often said that the customer's needs should come first. To what extent do you agree or disagree with this statement?"

There is no expectation or requirement for you to prepare for the strengths-based questions in advance of the interview, though you may find it helpful to spend some time reflecting on what you enjoy doing and what you do well.

Technical Exercise

Those successful at first stage interview will be invited to complete a virtual in-tray technical exercise. Details regarding the in-tray exercise will be sent to candidates who pass their interview.

Please note, you must pass both the interview and the in-tray exercise to meet the criteria for this post. All successful candidates will be placed on a merit list from which offers will be made. Merit lists will be created for each location advertised within the vacancy.

Online Tests

After submission of the first stage of your application, you will be invited to complete a Civil Service Verbal Test, Civil Service Numerical Test and Civil Service Work Strengths Test. If you successfully pass the tests, you will be invited to complete the final stage of the application.

Please complete the online tests as soon as possible (within 24-48 hours is recommended) and ensure you allow sufficient time to complete and submit the final stage of your application after submitting your online test.

The deadline for both the test and the application is the 05/05/2026 at 23:55.

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.

The first Interview 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. Mistakes sometimes happen but if you contact us later than two working days (Monday-Friday) before the vacancy closes, we may 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, merit lists will be created for each location advertised within the vacancy. If you are successful at interview, you will be placed on the merit list for any locations you have expressed an interest for. Appointments from each merit list will be made in strict merit order.

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.

Technical Support

If you are experiencing problems that cannot be resolved by our ' help ' section, then technical support is available. You will receive a reply in 2 working days.

Sponsorship .

We have assessed this role against both Home Office and HMRC criteria and we are unable to offer sponsorship for a Skilled Worker Visa. This means the vacancy is not open to applicants who require visa sponsorship.

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 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 : Legal, Resourcing Team (Legal)
• 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.