The HM Revenue & Customs training contract
The HM Revenue & Customs (HMRC) training contract, like most private sector training contracts, consists of four six-month seats over the course of two years, starting on 1 September. At least one seat must be a litigation seat in order for the trainee to meet the Solicitor's Regulation Authority training requirements. In practice, as approximately half of the HMRC Solicitor's Office's work is litigation, a trainee solicitor will normally spend at least two seats doing litigation work.
HMRC places trainees in one of the 20 or so teams in the Solicitor's Office. This provides trainees with varied experience across the broad range of work that the Solicitor's Office undertakes.
GLS training contracts have many benefits over those offered by the private sector. The work of HMRC and the GLS as a whole is often high-profile and some is also unique to the GLS such as the opportunity to play a role in the drafting of legislation. HMRC trainees are given early responsibility, often including advocacy opportunities and their own case holding. While the quality of the work undertaken by HMRC and GLS lawyers is high, the need for a healthy work life balance is also valued by the organisation.
HMRC undertakes its own litigation, which gives trainees the opportunity to undertake both advisory and litigation seats without the need for an external secondment. As HMRC is one of the largest employers of lawyers throughout government, the range of legal areas trainees can gain experience of is considerable.
Teams that currently have a legal trainee include:
- Employment and Commercial
- Tax Enforcement and Insolvency
- Personal Tax Litigation
- Personal Tax; National Insurance, Residence, International, Benefits and Structure
- Europe and International
- Business Tax; Financial, Reliefs and Incentives
Lawyers at the team leader level act as trainee supervisors. Trainees also benefit from a high level of support through mentoring provided by qualified lawyers and also a trainee buddy system. Trainees also have regular reviews with the Training Principal, Anthony Inglese, General Counsel and Solicitor and head of HMRC Solicitor's Office.
While HMRC provides most training through direct exposure to high quality work, and hands on experience, senior members of the Solicitor's Office regularly provide training sessions specifically tailored to the needs of legal trainees. These sessions build on the skills acquired through practical experience and also allow trainees to broaden their awareness of the work across the Solicitor's Office as a whole.
At the end of the two years, providing that they have met all of the Solicitor's Regulation Authority requirements the trainee solicitor becomes a fully qualified solicitor and entitled to a practising certificate. Subject to satisfactory performance, HMRC is likely to offer the newly qualified solicitor a further contract of employment at Legal Officer Grade (equivalent to Senior Officer in the wider Civil Service). It takes a further year at the Legal Officer Grade to become a Lawyer (Grade 7) at HMRC.
