Connecting Talent to opportunity

Connecting Talent to opportunity

Tax Avoidance and Partial Exemption Technical Senior Officer

Expired

Job Description:

Location
Belfast - Erskine House, 20 -32 Chichester Street, Belfast BT1 4GF
Summary
Indirect Tax Avoidance and Partial Exemption (ITAPE), is a national unit based within HMRC's customer compliance group (CCG) - Mid Size Business (MSB) . It is responsible for leading HMRC's operational challenge to indirect tax avoidance (TA), Complex Tax Planning and working closely with HMRC's Counter Avoidance Team and the Indirect Tax Directorate .

ITAPE teams provide consultancy, project leadership and technical advice on indirect tax avoidance, project-managed complex issues, and partial exemption casework across all HMRC's business streams. The work consists of single cases and projects with teams working across geographical boundaries. ITAPE supports all HMRC's governance and assurance arrangements.

The role will be either Senior Avoidance Investigator (SAI) or Partial Exemption Senior Officers (PESO).

An SAI will investigate avoidance and complex tax planning, issues across the range of indirect taxes and duties in accordance with agreed strategies. The SAI will work proactively with the project teams but should be able to work independently when required.
The PESO will investigate complex partial exemption (PE issues), negotiate complex methods, oversee the use of PE powers and provide technical advice. They will be expected to specialise in two sectors.

This post is full time however applicants who wish to work alternative working patterns are welcome to apply. The preferred working pattern may or may not be available, agreement will be subject to business need, and any request to work an alternative working pattern should be made prior to your acceptance of the provisional offer.
Job description
To investigate avoidance and complex tax planning issues using best practice. This investigation work will involve working directly with taxpayers and their advisors, handling complex and contentious issues and influencing behaviours.

To work collaboratively with LPMs, Indirect Tax Directorate and operational colleagues in Large Business and Local Compliance to deliver agreed strategies in relation to avoidance and complex tax planning issues. The SAI will also assist in formulating legal arguments and challenges.

The SAI allocated to a project (“the project SAI”) will be fully engaged with the project's objectives, handling strategy and relevant case law and will provide advice and support to other SAI/HO (Higher Officer) caseworkers including accompanying them on visits where necessary. The role of the 'project SAI' might also extend to certain project management tasks (monitoring progress of cases, identifying problems, keeping cases on track). In certain circumstances (e.g. sub-projects within a wider project) the SAI may be given the project management role.

To take immediate responsibility for PE negotiations with businesses in high priority cases such as complex, multi-sector methods often involving large multi-national businesses. To progress cases to agreed timetables in accordance with the iTAPE SOPs and SWIs adapting for additional issues that arise during the process, such as preparing cases for potential litigation.

To investigate complex (partial exemption) PE issues, and review complex PE Special Method (PESM) proposals using best practice and in line with ITAPE Standard Operational Procedures/Standard Working Instructions) (SOPs/SWIs). Investigation work will involve working directly with taxpayers and their advisors, handling complex and contentious issues and influencing behaviours. To make considered, fully evidence-based decisions about the use of PE legal powers, work with policy, and play a major role in defending those decisions in Tribunal if required.

Either leading or as part of a project team. PESOs will be fully engaged with the project's objectives, handling strategy and relevant case law and will provide advice and support to other PE caseworkers including accompanying them on visits where necessary. To develop the communications, information and expertise in our clusters and manage issues within assigned clusters

A major part of both roles is to develop, mentor and support colleagues within ITAPE and build capability in other compliance areas. Given the overlaps between Complex Tax Planning and Partial Exemption, both roles will be expected to gain knowledge of risks across the whole of ITAPE and to work closely with both Partial Exemption and Tax Avoidance colleagues.

Responsibilities The successful candidates would be expected to undertake specific learning (PE Modules or Investigation Training) depending on the role which they are appointed to.

Essential Criteria

Applicants would be required to be fully VAT trained, having completed
- for internal candidates, one of HMRC's VAT training programmes; (VAT Foundation, BVT etc)
- for external candidates, a professional qualification in VAT ( CTA, AIIT or other relevant VAT qualification)

All candidates should have recently worked in a compliance environment.

Ideally the candidates will have experience of tribunals and Alternative Dispute Resolution.

The candidate will
- lead technical investigations
- support frontline colleagues
- mentor junior colleagues

You must display the ability to collaborate with stakeholders across HMRC whilst working as part of a team.
Qualifications
Applicants will be required to be fully VAT trained having completed:-

For internal candidates: one of HMRC's VAT training programmes (VAT foundation, BVT etc).

For external candidates, a professional qualification in VAT ( CTA, AIIT or other relevant VAT qualifications.

All candidates should have recent experience of working in a compliance environment.

For internal candidates: one of HMRC's VAT training programmes (VAT foundation, BVT etc).

For external candidates, a professional qualification in VAT ( CTA, AIIT or other relevant VAT qualifications.

All candidates should have recent experience of working in a compliance environment.