Life as an HM Revenue & Customs trainee

HM Revenue & Customs trainees

HM Revenue & Customs (HMRC) employs trainees from all backgrounds, reflecting the diversity of our organisation, and of the businesses and customers we serve. HMRC is committed to promoting equality and diversity throughout our organisation. For more information please see our Diversity and Equality policy.

HMRC Solicitor's Office values work life balance. Trainees with family and other commitments are welcome.

Whilst some of our trainees come directly from university and law school, it is also common for HMRC trainees to have come to law later in life, or sometimes as a second career.

Current trainees

There are currently five second year trainees; four solicitors and one barrister, and four first year trainees; three pupils and one solicitor, plus one first year trainee solicitor on secondment from another government department.

The trainees range in age from early twenties to thirties, and have a wide range of academic backgrounds, from languages, to Fine Art, to Biotechnological Law and Ethics. It is reasonably common for legal trainees to have Master's degrees in Law or other subjects.

Their work histories are equally varied from the military, the War Crimes Tribunal in Bosnia, to large international corporations, from teaching to fraud investigation.

Trainee experiences

Jake Stafford, speaking as a second year trainee, taught English in France and in Cuba before spending several years working for the European Commission in Brussels.

"I began my training contract at HMRC in September 2007 having just completed a Legal Practice Course at the College of Law in London. I was originally attracted to the Government Legal Service (GLS) because it connected my professional experience working with the EU Institutions in Brussels from 2000 to 2005 and my personal interests in government and public service. Working for HMRC has really lived up to my initial hopes for the training contract and I have now accrued a wide range of experience working across the Solicitor's Office.

My first seat was in the Information Law Team, where I advised clients from across HMRC on a range of issues relating to the use and disclosure of information. I then moved to the VAT and Excise Litigation team for six months and was responsible for the conduct of around 20 appeals before the VAT and Duties Tribunal. I am currently working in the Personal Tax Advisory Team and have advised on a range of high profile and complex matters as well as drafting some secondary legislation.

I think that one of the most enjoyable aspects of my time at HMRC so far has been working with some of the most senior and experienced members of the legal profession. This has given me an invaluable opportunity to sharpen my legal skills and I find it enormously gratifying to know that these people listen to and respect my views.

I am now approaching the end of my training contract and, following six months in the Criminal Advisory Team, I hope to qualify as a solicitor in September 2009. Although I have found the road up to this point quite long and at times arduous, I am delighted to have found a home at HMRC and have high hopes to build a successful career here."

Alex Vesikari, speaking as a first year trainee, completed National Service in his native Finland and travelled extensively before studying in England and the Netherlands.

"I joined HMRC in September 2008 and am currently doing my first seat in the Tax Enforcement and Insolvency team. The work is varied, as the team deals with all aspects of enforcement, from advising on distraint of chattels for unpaid taxes to untangling sophisticated schemes where money has been hidden overseas. Not surprisingly in the current economic climate, the team is a big and busy one!

When looking for training contracts the GLS was always an obvious choice for me - I wanted to do something that was both challenging and worthwhile. HMRC was a less obvious choice as I simply didn't know much about the work of the department - and perhaps was worried that the work might be dull or technical. Any fears that I may have had proved quickly wrong - it has been a steep learning curve, but the work I have been involved in has invariably been interesting and in some cases related to very topical issues that make headlines in the news.

The best thing I like about working for HMRC is the early responsibility you are given - from day one of your first seat you get your own caseload to run. While this may sound daunting, the atmosphere is very open and supportive - colleagues are always helpful and never too busy to discuss matters with a trainee. Running your own caseload is balanced by assisting the other lawyers with some of the biggest cases - this month I have attended hearings in both the High Court and the Court of Appeal.

As much as I have enjoyed my first six months in my current team, I am looking forward to moving in March to the Europe and International Advisory team. The context of their work is very different to the litigation work I have done so far. It will be interesting to learn more about the role of the lawyers in the policy process, on both the national and the EU level. All in all, I can say that HMRC is an excellent place to be a trainee, and would recommend it to anyone considering applying to the GLS."

Newly qualified lawyer experiences

Berni Smith qualified as a solicitor in 2007 and currently works in the Europe and International Advisory Team.

"My four seats were very different. My first, an insolvency team, found me travelling around the country to hearings and undertaking my own advocacy before a Master in the High Court. By my second seat I was managing my own caseload of VAT cases and in my third, in the Tax and Frontiers Crime Team, I was handling requests for legal assistance from countries all over world. I finished on a business tax team, and was slightly daunted to be working with colleagues on cases worth billions of pounds.

By far the most notable feature of my training contract was being given lots of responsibility early on. This contrasted with friends in private practice, who seemed to spend most of their days shadowing lawyers or photocopying. The high level of responsibility was sometimes stressful, but another key feature of the contract was the support I received, both from my supervisors and from other senior lawyers. Moreover it stood me in good stead for qualification.

I qualified into the European and International Team. Part of my role involves being the case-holder for ECJ litigation in direct tax cases, and this involves going to the European Court of Justice to hear the cases.

I also advise on human rights law. People often ask me how human rights questions could ever arise at HMRC but, as a public body, we are bound to give effect to the rights in the ECHR. HMRC is one of the largest government departments, both in terms of employees, and in terms of litigation, and the result is that I am required to advice on an incredibly wide range of issues and factual scenarios in which human rights issues arise.

Another strand of our team's work is customs law and, as well as giving legal advice, I have been required to draft Statutory Instruments and instruct Parliamentary Counsel to draft primary legislation. Being involved in the legislative process, whether the Finance Bill or other legislation, is fascinating.

I think it's true to say that, as a trainee or a qualified lawyer, I've never had to do the same thing twice. You are highly unlikely to be bored at HMRC and you will get to work on the vast range of issues which only a department as big as HMRC can have exposure to."

Paula Ruffell qualified as a solicitor in 2008. She currently works in the Business and Property Tax litigation team.

"I joined HMRC in 2006 as a trainee. During my training I spent six months in VAT & Excise Litigation; Europe & International advisory Team, Personal Tax & NICS advisory team and Strategic Litigation and Special Investigations.

HMRC is an excellent place to train, from the outset you are given your own case load to run as well as assisting senior lawyers with their cases. Whilst sometimes daunting, this means that you are given a broad range of work of different levels of complexity and are able to develop your skills and confidence as a lawyer ready for once you qualify. Very few of my contemporaries in private practice got to do their own advocacy, attend a hearing at the European Court of Justice, draft secondary legislation and advise on matters ranging from the importation of frozen beef to residency and domicile matters. The stereotype HMRC's work being all about numbers is certainly not true (although we do collect over £405 billion pounds per annum and are the main money earning government department), and whilst the work can be technical and rather intellectually challenging it is not all just about tax.

I qualified into the Business & Property Tax Litigation team. In my current team a typical day for me begins with me checking my emails to see if there have been any developments in any of my 15 cases. There are the obvious deadlines set by the courts in the lead up to a hearing which require you to ensure that written submissions, witness evidence and disclosure of documents is prepared and that copies are circulated to all the interested parties in the case and Counsel.

Litigating for HMRC keeps me on my toes, as well as responding to calls from opponents, I am advising on the strategy of particular cases, whilst bearing in mind that there may be wider issues to consider. Every day I will liaise and consult colleagues, clients and Counsel on different aspects of different cases and by the end of the day I will have dealt with technical aspects of Corporation Tax, capital taxes, Inheritance Tax, trusts and settlements as well as considering European and international issues including double taxation and residence and applying general litigation principles, such as those found under the Civil Procedure Rules, as well as the more tax specific procedures before the General and Special Commissioners.

If you want to be challenged intellectually and have an appetite for a busy and rewarding career then litigating for HMRC certainly delivers!"