HM Revenue & Customs Enforcement & Compliance Candidate Pack 1 | Page

Message from Jennie Granger, Enforcement & Compliance Director General It’s an incredibly exciting time to work in Enforcement & Compliance in HMRC. You’ll be joining a Department that’s transforming on an unprecedented scale. We’re moving more of our services online and designing products and services that make it as simple as possible for our customers to interact with us. We’re doing this at the same time as reducing costs, improving customer service and increasing the revenue we bring in. Our people, over 56,000 of them, are at the heart of transformation - as the Department becomes smaller, more highly skilled and based in fewer locations. As Director General for Enforcement and Compliance (E&C), I lead HMRC's largest business line of 22,000 people. E&C specialises in responding to compliance risks to the revenue system, detected with innovative analytics and specialist risk and intelligence services. Our staff carry out compliance and enforcement activities for many different customer groups, from individuals and micro-businesses up to mid-size businesses with turnovers up to £200 million. We also carry out specialist criminal investigation activities that target organised crime. In HMRC we are using new techniques such as social psychology and nudge techniques to encourage taxpayers to get back on track with their tax affairs. We want to persuade individuals and businesses to voluntarily come forward and disclose their noncompliance and pay their tax, but are also using more hard edged enforcement activities where needed. I’m confident you would find HMRC an exciting place to work. The jobs we are advertising now offer many opportunities for people to be role models of the Civil Service. I’m probably biased but the Civil Service is a great place to be. HMRC is at the forefront of delivering public services and government policy and we have exciting, stretching and challenging roles in Enforcement & Compliance. I’m thoroughly enjoying being part of it and I’d like you to be part of it too. I look forward to receiving your application.

Jennie Granger 2 | Page

HM Revenue and Customs – Our vision and strategic objectives Our vision We are the UK's tax, payments and customs authority, and we have a vital purpose: we collect the money that pays for the UK’s public services and help families and individuals with targeted financial support. We do this by being impartial and increasingly effective and efficient in our administration. We help the honest majority to get their tax right and make it hard for the dishonest minority to cheat the system.

Our strategic objectives

Maximise revenues due and bear down on avoidance and evasion The vast majority of our customers pay the tax they owe and do not attempt to avoid their responsibilities. But, for those who do try to avoid paying what’s due, we will be relentless in our crackdown on tax evasion and avoidance. Transform tax and payments for our customers We will transform the tax system by introducing simple, secure and personalised digital tax accounts which will remove the need for annual tax returns. This will give individuals, businesses and their agents a more convenient and real-time view of their tax affairs, so they can easily see the tax they owe and what payments they are due to receive. Design and deliver a professional, efficient and engaged organisation We are improving and changing the way we work to increase productivity and at the same time maximise efficiency savings. 3 | Page

We are also making sure we have the right people with the right skills in the right roles, being managed by motivated and capable leaders.

Background to HMRC As one of the UK’s largest organisations, with around 56,000 employees, collecting over £500 billion in tax revenue, and serving 45 million individuals and 4.8 million businesses, HM Revenue & Customs (HMRC) is a major non-ministerial government department with a clear sense of purpose and impact across the UK. HMRC plays a vital role ensuring that money is available to fund the UK’s public services and to help families and individuals with targeted financial support. In doing so, we reach almost every single adult and business in the UK. Customers are at the heart of everything HMRC does, and our employees are passionate about helping the honest majority to get their tax right and actively pursuing the dishonest minority who cheat the system. As an effective, efficient and impartial tax and payments authority we are making a real difference to the UK at a crucial time. We also work in partnership with other government departments to deliver objectives, for example in collecting student loans and in enforcing the National Minimum Wage. We influence policy decisions, working closely with HM Treasury to develop robust tax policies. Like any good organisation, we need to continually adapt to the times we’re in. Our business priorities are to maximise the revenues we collect to pay for essential public services, improve the services we deliver to millions of customers and to do so whilst reducing costs. HMRC’s ambitious change programme - Building our Future - is shaping how we will transform over the coming years, and begins to set out what HMRC will be like in 2020 and beyond. As we build our future together, we are committed to including, involving and investing in our staff.

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Background to Enforcement & Compliance HMRC’s Enforcement and Compliance business plays a critical part in administering the UK’s tax system. It ensures a level playing field for the majority of businesses and individuals who pay their taxes on time and tackles both the small minority who do not pay on time and the tiny minority of deliberate cheats. It is a big job that requires many staff with range of professional expertise. Enforcement and Compliance’s 22,000 staff include expert analysts, intelligence gatherers and tax professionals. It is also HMRC’s single biggest line of business (bigger than most Whitehall departments), with staff in 120 locations in the UK and coverage of more than 100 countries worldwide. Our people played a central role in collecting and protecting a record £23.9bn in additional compliance revenues last year by cracking down on tax evasion, tax avoidance, fraud, error and organized crime. Here is an introduction to some of the business areas in E & C where we are likely to be recruiting into: Individuals and Small Business Compliance The Individuals and Small Business Compliance (ISBC) directorate deals with HMRC's largest and most diverse group of customers - nearly 35 million individuals and businesses - the people who drive the UK's economy. ISBC focuses on tackling the hidden economy, international trade, and National Minimum Wage enforcement, and it also hosts HMRC's anti money laundering supervision team. The directorate plays a key role in improving joint working across government, and in using data to inform and shape policy and operational responses. Wealthy and Mid-sized Business Compliance The Wealthy and Mid-sized Business Compliance (WMBC) directorate aims to put compliance and customer service at the heart of everything we do by taking a ‘customer segment’ approach, focusing on customers rather than different types of tax. This allows us to target and coordinate our responses more effectively. 5 | Page

We focus on wealthy individuals (both high net worth and affluent), mid-sized businesses as well as Public Bodies and Specialist Employer Compliance. This provides insight into the wealthy population, their tax affairs and the businesses they own or influence. We also have a key part to play in promoting and supporting the growth that mid-sized businesses bring to the UK economy. This is part of HMRC’s wider work to promote growth and minimise cost to business whilst maximising compliance. The government has provided extra investment in Summer Budget 2015 to support our work in maximising compliance from our customer. Our approach is to increase voluntary compliance amongst these groups using approaches which promote compliance and prevent non-compliance and challenge those who break the rules. You can find out more about HMRC here.

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Introducing some of our Enforcement & Compliance team members

Dorothea Schriever VAT Trainee Tax Specialist – Wealthy and Mid-sized Business Compliance I joined HMRC at the end of February 2016. I was placed in the Value Added Tax (VAT) team within Wealthy and Mid-sized Business Compliance and started my formal training programme two weeks later. The training consisted of a mixture of book learning (comprised of self-study manuals and e-learning modules), face-to-face tutorials and practical experience through shadowing more experienced team members. I had only limited knowledge of VAT prior to starting and the amount of information can feel a little overwhelming at first but you would be surprised how quickly you pick up the jargon. Similarly, the exams, mainly based on multiple choice questions, are far less intimidating once you have done the first couple. As part of my shadowing experience, I have had the opportunity to accompany colleagues to a number of visits to business premises for a wide variety of businesses ranging from international tool manufacturers, book publishers to dog food producers. Whilst the format of compliance checks tends to follow a similar structure, no two cases are ever the same as each business is different and there are sector specific rules within which they operate.

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In my experience of the department so far, people appreciate enthusiasm and if there are opportunities you would like to get involved with, there is great support. As a result, I have been able to get involved in a number of other activities, including the Women in Tax network, which has helped me broaden my knowledge of the work of different teams within HMRC and has resulted in me getting to know many more colleagues than I would have otherwise met. Four months into my training programme, I am in the process of preparing to conduct my own compliance checks with the help and supervision of an experienced colleague. Wish me luck!

Simon Hickman High Net Worth Unit (HMWC) I work in the High Net Worth Unit (HNWU) in Birmingham where the customers have a high net worth of at least £20 million. I started within the unit as a trainee in 2013. The training course was demanding and ran over two years focusing on five modules, each covering a range of different topics such as capital gains tax, inheritance tax, property income, employment income, foreign income and many others. The course was a 50 / 50 split between training and office based work. We attended tutorials and combined our learning with casework to produce work based reports. These demonstrated that the training we were doing was being implemented into our day to day job. I would also work on cases to help consolidate my learning during a particular module and provide work based reports. Exams at the end of each module involved a mixture of multiple choice questions and written papers. At the end of the course there was a final report we had to write to demonstrate casework that we had undertaken during the course and the skills we had used. This included communication skills via meetings, letters, emails, telephone calls etc, organisational skills, overcoming any problems we had experienced, any changes we had made to improve ways of working and so on. I’m happy to say that I found the course stretching but a good experience and passed all of my exams and reports first time! Since completing my training it has really been about consolidation and learning more about the job itself. There are areas of my work that weren’t covered in the training as it can’t cover every eventuality! So it is a matter of learning as you go which adds to the enjoyment as you are often learning new things. My team colleagues in the HNWU are very supportive and help out whenever necessary. My typical day varies depending on what work takes priority. Because our customers must be worth £20m to qualify as a HNWU customer you could be dealing with a famous footballer, movie star or a top entrepreneur, all of which is exciting! Most correspondence goes through their agent so you have to “know your stuff” if 8 | Page

you are involved in a technical argument which adds another level of interest to the role. My day may involve responding to post on an enquiry from my casework or a trip to London for a meeting with the agent, and sometimes that famous footballer! No two days are the same and it’s really about planning your work in terms of priority. E&C is definitely an exciting place to work and I would recommend it to anyone!

Charlie Owen VAT Assurance Mid-Size Business Wealthy and Mid-sized Business Compliance I joined HMRC from University in July with a degree in Accounting and Finance last year. I had no previous tax experience, but I did have an enthusiasm for numbers and learning. I am now nearing the end of my training program with just one assessment and my learning portfolio left to complete. A typical day on the job as a compliance officer in Mid-Size business involves going out to a trader’s business premises, meeting the trader and inspecting their records. This role has been fantastic for me as I am a curious person and enjoy meeting and talking to new people. In my day to day role I get cases sent through to me which have potential VAT risks. To begin with I review the case and the information that HMRC holds about the trader. I research and then prepare questions to pose to the trader before I go to visit the business. A typical visit includes a discussion with the director/owner/accountant of the business, about their business activities, how the business is run, and the accounting records. The visit is an opportunity for the trader to ask any questions they may have on VAT. We then tour the business premises, which often throws up more questions and is a great opportunity to discuss the business in greater detail. Afterwards, I go through the business records to work out how the tax liability has been calculated, picking out any potential issues and asking the trader for further details. If there are any errors then these need to be explained to the trader and there is also the potential for penalties. Although I am a compliance officer, I find that the part I enjoy the most is educating the trader and sharing my newly found knowledge with them to help improve compliance in the future. My role in mid-size business also involves project work where a particular business sector or transaction has been identified as having a VAT risk. The project work involves identifying these risks and the potential population that it could affect. The teams work in different business streams and is great for networking and gaining insight and expertise. 9 | Page

HMRC has a wealth of opportunities for their employees and has helped me to improve my confidence and knowledge. Adding to this the flexible working and friendly colleagues, it is a pleasure to work here.

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Person Specification HMRC are looking to recruit dynamic, enthusiastic individuals who have a thirst for interesting, varied and challenging work into Band EO Tax Professional Caseworker roles. We are looking for candidates who are: ● robust at making decisions whilst maintaining professionalism and sensitivity ● committed to continuous improvement and thrive in an environment where performance matters; ● flexible, adaptive and creative in solving problems and dealing with change ● able to effectively organise and plan ● professional and customer-focused ● objective and think in an analytical manner ● able to demonstrate a strong sense of personal ethics and honesty ● enjoy dealing with members of the public and external and internal stakeholders ● able to demonstrate sound interpersonal, communication and relationship-building skills and thrive working as part of a team.

● able to demonstrate basic IT skills ● resilient and flexible to handle changing situations Team Working and good communication skills are essential for these posts. Some roles can be confrontational and we will support you in handling difficult situations with confidence to help you achieve the targets that contribute to your wider team’s performance. As a civil servant, you are appointed on merit through fair and open competition and are expected to carry out your role with dedication and a commitment to the Civil Service and its core values: integrity, honesty, objectivity and impartiality. Roles will be based in Cardiff The anticipated start dates for these roles is expected to be November 2016 onwards but may be later. 11 | Page

Benefits Please note that this information is supplied in good faith but does not itself form any part of the contract of employment As well as your salary, we offer a substantial package of benefits. This includes: Annual leave and privilege holidays Successful candidates new to the Civil Service will be entitled to 22 days annual leave in their first year, rising to 25 days in year 2. This increases to 30 days after 10 years’ service which is more leave than the statutory minimum of 28 days. The leave allowance is pro rata for parttime staff. In addition, you will be entitled to between 8 and 10 public holiday days depending on where you are located in the UK plus 1 privilege day depending on where you are located in the UK: to mark the Queen’s Birthday (England, Wales and Northern Ireland) and Victoria Day (Scotland). Pensions A competitive contributory pension scheme that you can enter as soon as you join. More information about pension provisions can be found at Civil Service Pensions : Welcome to Civil Service Pensions Members Schemes Trade Union - HMRC supports the principle of collective bargaining and does this through providing facilities for the recognised Trade Unions to enable them to fully represent staff. Revenue and Customs Sports and Leisure Club (RCSL) - Being a member of the RCSL allows staff the opportunity to: •participate in local and national Departmental sporting competitions •use work based gym and leisure facilities •obtain discounts at various commercial gym and leisure facilities •join colleagues in subsidised social events

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Membership of RCSL entitles staff to discounts on various benefits SSC Sports & Leisure - CSSC Sports and Leisure is the largest provider of corporate leisure and fitness facilities in the UK, offering a huge range of activities and offers to its members. Talent, career and personal development The Civil Service has always thrived on talent, and developing people is a priority for HMRC. Now more than ever, we want to tap into our people’s full potential so we can stretch and develop them while bringing benefits to our business. There are three HMRC Talent Programmes and many other ways to develop your career. Health and well being As an organisation, HMRC wants everyone to enjoy working in a safe and healthy environment. We believe this is a key factor in increasing everyone's motivation, job satisfaction, performance and creativity. We recognise and accept our responsibilities for the health and wellbeing of colleagues and those outside the organisation who may be affected by our operations, and we want to promote excellent health, safety and wellbeing for everyone Key initiatives supported by HMRC • • • • •

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cycle to work scheme stress management Employee Assistance Programme - a 24/7 helpline offering advice on a side range of subject matters. Occupational Health services third party providers such as Change4life Campaign, The Charity for Civil Servants, Money Advice Service, Benenden healthcare, Access to Work Revenue Customs Sports and Leisure and the Civil Service Sports Council free eyesight testing

Help with caring responsibilities HMRC recognises that there may be difficulties in combining child/adult care responsibilities with work and offers support in a number of practical ways. These include: • a childcare voucher scheme • salary advances to cover nursery and childcare costs • alternative working patterns • special leave • The Civil Service offers generous paid maternity, paternity and adoption leave which is notably more than the statutory minimum offered by many other employers 13 | Page

• parental leave Work/Life balance We believe that everyone works better and enjoys their job more if they can achieve a good balance between work and life commitments. We offer a variety of options to help people achieve this balance: • flexible hours • Term time working • childcare Vouchers • Job share • career break scheme • Generous holiday entitlements • flexible retirement Our ability to accommodate these options will be dependent on your job and HMRC’s business needs. Community Volunteering Programme As well as offering great development opportunities, HMRC's volunteering programme will help you to understand the needs of our current and future customers and raise their awareness of our work. It has three main themes: tax education for young people; digital inclusion; and youth employability. With the agreement of your manager, you can take up to three days’ paid special leave in any 12-month period for volunteering, provided the activity delivers both business and personal development benefits. Learning and development HMRC is committed to the continuous development of all staff to enable them to develop skills within their current role and build capability for the future. There is a great variety of formal taxes training and qualifications and other formal learning programmes available to you on joining HMRC.

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Equality and diversity We rely on diversity of culture and thought to deliver our goals. To ensure we can do that, we seek talented, qualified employees in all our operations, regardless of race, colour, sexual orientation, gender, gender identity and expression, nationality, religion, age, disability, marital status or any other protected classification. Everyone in HMRC brings something different. So will you. HMRC has the following eight staff diversity Networks: ● ● ● ● ● ● ● ●

age carers gender disability lesbian, gay and bisexual transgender religion or belief Race - embrace Career Management Programme - The Programme supports Black, Asian Minority Ethnic (BAME) staff at grades AA, AO and EO

Audrey Stedford from E&C Individuals and Small Business Compliance was a 2015 Embrace participant - read her story When I applied for the Embrace Programme I did not imagine that my journey would be as challenging as it was. However at the induction day I quickly realised what was in store. I felt like I was at the bottom of a very tall mountain and my task was to reach the peak. As I travelled along my journey I learned so much about myself and team working. I thought I knew a lot about teamwork as I had several years of team working experience but the Embrace Programme taught me how to influence a team and how to create an impact. This is done by reflecting on yourself and your environment which is very important as you need to have an idea of how you are perceived by others in order to be able to create the impression you want. As part of the Embrace Programme, I had a mentor who assisted me by providing me with some very useful feedback and she helped me to find ways to improve skills and my competencies. The most challenging part of the programme was the project work. By this stage everyone had gained and developed so many skills and this came across during the project meetings. Each project member was passionate about ensuring the success of the project that at times 15 | Page

I found it mentally and physically exhausting trying to put my point across as everyone wanted their ideas heard and there was so much energy within the group. Our efforts paid off as our project was a great success on the presentation day. The highlight of the day was being presented with my well earned certificate at which point I felt as though I had touched the peak of that very tall mountain. Back in my office, the leadership skills I gained from the programme has been put to good use as I am currently assisting with supervising some new trainees. I have recommended the Embrace Programme to my colleagues and it is the most challenging and rewarding thing I have done.

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Selection Process Online test As part of the recruitment process you will be invited to complete the Civil Service Initial Sift Test (CSIST) that takes up to 25 minutes to complete. Prior to completing the online test you will be able to sit example questions. Please note that applicants who are invited to complete the online test will only be able to do so during the period 8th July – 29th July 2016. Failure to complete and submit the online test before the closing date will result in your application being withdrawn. Please note you will require internet access for the online tests and it has to be completed using a PC as the test programme is not compatible with smartphones or tablets. Guaranteed Interview Scheme candidates who reach the minimum standard will be invited to the next stage. Sift A sift exercise may take place during August 2016.

Interviews All candidates reaching the required standard will be invited to book an appointment online, to attend an interview. The interviews will be based in Cardiff – dates to be confirmed The interview will be a situational face to face interview; this is an interview where applicants are asked to say what they would do or have done in a work situation and examples are aligned to the required competencies. We use situational interview techniques to find out what a candidate's strengths are. Competencies that will be tested at interview will be: • Making Effective Decisions • Collaborating and Partnering • Leading and Communicating Full details of the Civil Service Competency Framework can be found at: 17 | Page

Civil Service Competency Framework

Guide to writing competency statements – follow link

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HMRC and Our Future Over the next 10 years HMRC will be reducing the number of its offices and will be located in Glasgow, Edinburgh, Belfast, Newcastle, Leeds, Liverpool, Manchester, Nottingham, Birmingham, Bristol, Cardiff, Croydon and Stratford. There will also be a small number of offices where we will retain some specialist roles in Dover, Worthing, Gartcosh (near Glasgow) and Telford, as well as our headquarters in central London. If you are recruited into an office that is not one of these locations, you will be expected to move to one in the future. Our future office locations As a national organisation, HMRC will maintain a significant presence serving every English region, as well as Scotland, Wales and Northern Ireland. Our 13 Regional Centres will be in: Region

City

East Midlands

Nottingham

2020/21

London, South East and East of England

Croydon

2016/17

Stratford

2019/20

North East

Newcastle

2018/19

North West

Liverpool

2018/19

Manchester

2019/20

South West

Bristol

2017/18

West Midlands

Birmingham

2019/20

Yorkshire and Humber

Leeds

2019/20

Northern Ireland

Belfast

2017/18

Scotland

Edinburgh

2019/20

Glasgow

2019/20

Cardiff

2019/20

Wales

Planned to open in

Our four specialist sites will be in Dover, Gartcosh, Telford and Worthing. We will also retain a scaled-back presence in our 100 Parliament Street, Westminster, headquarters, for people who genuinely need to be near to ministers. Those appointed to 19 | Page

100 Parliament Street in a ‘non-headquarters’ role, will be required to move to a Regional Centre. This is likely to be the Stratford Regional Centre. As we move to our new Regional Centres we’ll be keeping a limited number of transitional sites. They will be existing HMRC offices that will remain open for up to ten years – and in a small number of cases, potentially 12 years. These are: Location of transitional site

When we close offices in transitional sites we expect staff will move to a Regional Centre in

East Kilbride Ipswich Portsmouth Reading Washington

Glasgow Stratford Croydon Croydon Newcastle

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