Compliance Higher Officer - Vape Production Duty

HMRC is the UK's tax authority, it's our job to make it easy for our customers to get tax right, and hard for anyone to bend or break the rules.

HMRC will be implementing the Vape Production Duty when the scheme starts in 2026. Vape Duty is a new tax on all Vape products either imported or produced in the UK. The creation of this tax is a key objective for HMRC, as well as, supporting the UK government smoking strategy. Your role will be key to the implementation and ongoing assurance of the regime.

While products become liable to the duty in August 2026, the registration period for companies starts six months prior to this date, as a Compliance Caseworker in the Vapes team your role will be key to the delivery of the scheme. Initially your role will be considering the applications of companies to be registered for the scheme.

This will be a challenging work area, which will require visiting the applicant at their business address and potentially confrontational situations, this may include the seizure of products with each application having to be robustly considered against a set criterion, using the relevant legislation and guidance. The remit of this role also includes involvement, which will include the seizure, handling & movement, in other Excise regimes such as alcohol & tobacco.

Ongoing assurance as part of a future compliance programme to police the regime post approval, will require you to be responsible for reviewing financial records, identifying discrepancies, and working closely with taxpayers to resolve issues. Your numerical skills will be essential in interpreting complex data and making informed decisions. This challenging yet rewarding position offers the opportunity to contribute to HMRC's mission of collecting the revenue due while fostering a fair and efficient tax system.

In this crucial role, you will play a vital part in ensuring the integrity of the UK tax system by investigating potential cases of non-compliance. Your analytical skills, coupled with strong verbal and written communication abilities, will be instrumental in conducting thorough reviews of evidence and presenting findings effectively.

This is a national role requiring willingness to travel for announced/unannounced visits at business premises which may require overnight stays. Attendance at business premises will be during their normal working hours, include warehouses, factories & production sites, for prolonged periods of time in noisy and busy environments.

The security clearance level for this role is Counter Terrorism Check (CTC) and all successful candidates will be required to attain this to continue in the role.

Person specification

You will be part of a team targeting multi-commodity Excise fraud linked to criminality & international supply chains.

You will work collaboratively across HMRC, other Government Departments and may include law enforcement agencies. This will require flexibility in response to incoming intelligence on the movement of goods.

We are looking for people with energy and enthusiasm to work on resolving tax disputes within this newly created tax duty and play a vital part in ensuring the integrity of the UK tax system by investigating potential cases of non-compliance.

In this crucial role, you will be expected to have:

• Excellent analytical skills, instrumental to conduct thorough investigations, collate evidence and review data to determine the appropriate course of action.
• Strong verbal and written communication abilities, gaining an understanding of the relevant tax law, and the ability to communicate information effectively to educate of our customers.
• Customer management skills, to effectively liaise with taxpayers, their representatives, and other stakeholders to gather information, clarify issues, and facilitate resolutions.
• The ability to make robust evidence-based decisions apply new tax legislation to inform judgement. Defend your decisions, if challenged, up to a tribunal court.
• Experience of building and maintaining strong positive professional relationships which support compliance activity, both internally and externally
• The ability to develop and share your compliance knowledge. Keep up to date with developments and changes in legislation, guidance, and business procedures.
• A clear understanding of our customer requirements, making sure our requests are reasonable, necessary, and meet ethical standards.
• The ability to think creatively; look at problems, situations, or concepts from a fresh perspective, suggesting solutions for continuous improvement.
• Positively engage with change, be flexible, adapting to changes of priority and undertaking a variety of work as required often at short notice. Helping colleagues understand and handle the reasons for, and effects of, change.

Essential Criteria

• Proven written and verbal communication skills to effectively document and communicate complex information and investigation outcomes.
• Ability to make an evidence-based decision while being able to support your reasoning for making the decision.

Behaviours

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

• Making Effective Decisions
• Communicating and Influencing
• Working Together

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.

Working Patterns

We currently work 37 hours per week, covering various working arrangements during HMRC's standard operating hours between 7am and 8pm, Monday to Saturday. In some areas this includes weekends, evenings (up to 8pm) and some bank holidays.
Alternate / Special working arrangements can be considered, business need will dictate whether your request can be accommodated. The pay and annual leave for the vacancy will be pro-rata for successful part-time/part-year positions.

Hybrid Working

In CCG we offer Hybrid working, however, HMRC is an office-based organisation. There is an expectation that all HMRC colleagues attend one of our regional centres for 60% of their working time in line with business requirements. Where the role is suitable, colleagues will have the opportunity to work from home for two days per week, or more where the business agrees. This includes evening and weekend working.

Please consider the advertised office locations for this role when applying and only select a location from the 'location preferences' section that you can travel to.

Things you need to know

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

How to Apply

The application process is made up of 3 stages:

1. Application

You will be required to undertake the following tests as part of the application:

• Civil Service Verbal Test
• Civil Service Work Strengths Test

You will also be required to evidence how you meet all Behaviours listed above.

Please align Behaviour examples to the Essential Criteria for the role. Each Behaviour should not exceed 250 words. Using the STAR format will help achieve a structured example.

2. Sift

We intend to sift the Behaviour examples to create a list of candidates to invite to interview.

In the event of large application numbers, an initial sift may be held on the Lead Behaviour - Making Effective Decisions.

Sifting will commence as soon as possible following the closure of the advert.

3. Interview

If you are invited to interview, we will contact you via the Civil Service jobs portal to arrange a suitable date and time.

All interviews are conducted virtually via Teams.

During the interview, we will be asking you to provide us with examples of how you have demonstrated all the behaviours previously listed.

We will also be asking some Strength-based questions which demonstrate the things you do well and are motivated by.

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.

Detailed information on the interviews and how to prepare will be issued to candidates who reach this stage.

We will contact you by email so please ensure you check junk email folders as well as your main mailbox.

Sift and interview dates to be confirmed.

Making an Offer

Please ensure you only apply for a location you are willing and able to work from.

We are an equal opportunity employer and value diversity. We do not discriminate on the basis of race, religion, colour, national origin, sex, gender, gender expression, sexual orientation, age, marital status, veteran status, or disability status. We will ensure individuals with disabilities are provided reasonable adjustments to participate in the job application or interview process.

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, please contact us via: unitybusinessservicesrecruitmentresults@hmrc.gov.uk - Use the subject line to insert appropriate wording for example - 'Please re-open my application - 377116 & vacancy closing date'

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

Reserve List

Not all locations have immediate demand for this role. 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.

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.

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.

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.

Additional Security Information

Please note: in addition to the standard pre-employment checks for appointment into the Civil Service, all candidates must also obtain National Security Vetting at Counter Terrorist Check (CTC) clearance level for this vacancy. You will normally need to meet the minimum UK residency period as determined by the level of vetting being undertaken, which for CTC is 3 years UK residency prior to your vetting application. If you have any questions about this residency requirement, please speak to the vacancy holder for this post.

Important information for existing HMRC contractual homeworkers

Please note that this role is unsuitable for contractual homeworkers due to the nature and/or requirements of the role.

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.

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.

Successful candidates must meet the security requirements before they can be appointed. The level of security needed is counter-terrorist 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 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.

The Civil Service welcomes applications from people who have recently left prison or have an unspent conviction. Read more about prison leaver recruitment (opens in new window).

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 : CCG MCTP Recruitment Team
• Email : mctpcandidatequeries@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. 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 - July 2024 Opens in new window (docx, 129kB)