Solicitor apprenticeship (graduate) - HMRC

Application deadline: 11:55 pm on 12 June 2025

About HMRC Legal Group:
Legal Group provide legal services to the whole of HMRC.

This includes:

• The conduct of tribunal and civil litigation.
• Work on primary legislation.
• Drafting statutory instruments and other legal documents.
• Legal advice to HMRC's Executive Committee and HMRC staff.

We also provide technical and forensic accountancy services to HMRC, are head of the Compliance Accountants’ and Insolvency Professions as well as handling Ministerial Correspondence and Freedom of Information requests for HMRC and conducting independent reviews of decisions made by HMRC.

Successful applicants will rotate seat placements during their apprenticeship, additional information on this can be found in the campaign pack. We expect the majority of interviews will be throughout August. All successful applicants are expected to start their employment and workplace learning on 1st December 2025 with their apprenticeship programme starting in January 2026.

However, candidates with a law degree that was completed more than 5 years ago, or who have a CILEx L6 qualification, will commence their apprenticeship programme from March 2026. They are still expected to start their employment and workplace learning on 1st December 2025.

Job description

This is an exciting opportunity to work for HMRC Legal Group while training to be a solicitor. You can expect to be fully involved in a range of interesting legal work and receive high quality training in a supportive and inclusive working environment, culminating in a solicitor role upon successful qualification and performance in role.

The apprenticeship comprises of an off-the-job training programme through our provider that is funded by the Apprenticeship Levy alongside on-the-job learning in Legal Group. You will be required to refresh your learning if your law degree was completed more than 5 years ago.

The training programme will be provided via a digital learning platform and study leave will be in line with Education and Skills Funding Authority (ESFA) requirements. As an apprentice, you can expect to spend 20% of your working time studying and the rest of it working. Applicants should be aware of the rigour of the qualifications and be prepared to also study in their own time.

Our Campaign Pack at the end of the advert holds all the information about the role, grade progression and work placements.

Person specification

Successful candidates will have:

• strong written and oral communication skills,
• an ability to work well with colleagues, including support staff, and other professionals in a collaborative environment,
• an understanding of the principles of equality, diversity and inclusion and why they matter in the legal profession,
• skills in gathering, evaluating, and interpreting information from various sources,
• the ability to identify problems and find solutions.
• strong attention to detail,
• an ability to adapt and be resilient,
• IT skills and be comfortable using technology,
• an ability to manage their time effectively.

Candidates can find more in-depth descriptions of the skills sought on page 8 of the candidate pack.

Please note If you hold an LPC, LLM with LPC or have previously studied SQE1 or 2 (including preparation courses), as a stand-alone or part of a degree programme in the last 5 years, you will not be eligible to apply. This is because applicants need to demonstrate that, based on their current experience and qualification level, an apprenticeship will provide them with significant new learning, skills and behaviours.

This role will require you to work a minimum of 30 hours per week as per training provider requirements. You will find further details on apprenticeship eligibility, including details on residency requirements, in the campaign pack.

Successful candidates will receive appointment letters that hold a training clause advising completion of the apprenticeship is a condition of employment.

HMRC welcomes applications from those who need to work a more flexible arrangement and will agree to requests where possible, taking into account our operational and customer service needs. We can’t guarantee that we can meet all requests to work flexibly, as agreement will be subject to business ability to accommodate, and any request to work a more flexible arrangement should be made prior to your acceptance of the provisional offer.

There may be a need to travel across the UK with occasional overnight stays being required and there may be a need for occasional travel for business purposes. This vacancy is only available at the specified locations, alternative locations are not available.

Your office location is contractual so if you are successful, there is an expectation that you will attend that office location as required by the business. You need to consider how you will meet this requirement before you apply and discuss any concerns with the vacancy holder before accepting any role.

If you are a Civil Servant and currently a higher grade than Band O and you are offered and accept this role, you will be opting to voluntarily downgrade. This would be a permanent change to your terms and conditions and Band O would become your substantive grade.

Essential Criteria

• Five (5) GCSEs or equivalent between A* - C (9-4) including English and Maths; and ,
• A qualifying law degree with a minimum 2:2 or
• A non-law degree with a minimum 2:2 and a GDL, PGDL, CPE or equivalent qualification or
• A CILEx Level 6 qualification.

For a law degree to be “qualifying” it must be recognised in the UK, a non-law degree can be international. A GDL, PGDL or CPE qualification must be recognised in the UK.

Those with a law degree completed more than 5 years or a CILEx L6 qualification will study a provider-led 6-month learning refresh and gateway before joining the graduate apprenticeship.

Please note, if you are already on an apprenticeship programme, you will not be able to take a second apprenticeship, nor transfer your apprenticeship to the role. To be accepted on an apprenticeship you will need to demonstrate that, based on your current experience and qualification level, it will provide you with significant new learning, skills and behaviours. You must ensure that you meet the residency requirements of the apprenticeship.

Desirable Criteria

• Please set out any office based or legal work experience that you have undertaken, this can be paid or voluntary or in education.
  

Qualifications

As under essential criteria above :
Five (5) GCSEs or equivalent between A* - C (9-4) including English and Maths; and-,
A qualifying law degree with a minimum 2:2 or
A non-law degree with a minimum 2:2 and a GDL, PGDL, CPE or equivalent qualification or
A CILEx Level 6 qualification.

For a law degree to be “qualifying” it must be recognised in the UK, a non-law degree can be international. A GDL, PGDL or CPE qualification must be recognised in the UK.

Those with a law degree completed more than 5 years or a CILEx L6 qualification will study a provider-led 6-month learning refresh and gateway before joining the graduate apprenticeship.

Behaviours

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

• Working Together
• Making Effective Decisions
• Delivering at Pace
• Communicating and Influencing

We only ask for evidence of these behaviours on your application form:

• Working Together

Technical skills

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

• Presentation skills.

Benefits

Alongside your salary of £29,475, HM Revenue and Customs contributes £8,538 towards you being a member of the Civil Service Defined Benefit Pension scheme.

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.

Select Apply to find out more.