Reviews Officer

HM Revenue and Customs

Apply before 11:30 am on Monday 26th September 2022



Reference number



£22,524 - £22,524


Administrative Officer

Contract type


Business area

HMRC - SOLS - Legal Operations

Type of role

Operational Delivery

Working pattern

Flexible working, Full-time, Homeworking, Job share, Part-time, Compressed Hours

Number of posts



Portsmouth, South East England, PO6 3XA


At HMRC we are committed to creating a great place to work for all our colleagues; an inclusive and respectful environment that reflects the diversity of the society we serve.

We want to maximise the potential of everyone who chooses to work for us and we offer a range of flexible working patterns and support to make a fulfilling career at HMRC accessible to you.

Diverse perspectives and experiences are critical to our success and we welcome applications from all people from all backgrounds with the experience and skills needed to perform this role

About SOLS:

Across Solicitor's Office and Legal Services (SOLS) we provide legal services to the whole of HMRC. This includes:

  • The conduct of independent reviews of decisions made by HMRC which are requested by customers under the legislative provisions.
  • The conduct of tribunal and civil litigation on a full range of services.
  • Work on new legislation.
  • Drafting of statutory instruments and other legal documents.
  • Legal advice to ExCom and staff.

We also provide technical accountancy and forensic 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.

This Team Specifically deals with-

This vacancy is for AO Reviews Officer’s in Solicitor’s Office and Legal Services (SOLS). The successful applicants will be part of a Late Penalties Reasonable Excuse Team of Band AO’s within the Indirect and Direct Tax streams in Nottingham. The post requires strong decision making and communication skills and the ability to adapt to differing business needs.

Job description

What will the successful candidate be doing?

You will be conducting statutory reviews on late penalty customer appeals. This means you will be looking at the reasonable excuse customers/traders send in to appeal against penalties given for not submitting returns or payments on time. Using the Litigation and Settlement Strategy and guidance you will produce accurate and timely review decisions based on the reasonable excuse and respond fully to the customer. This is a desk-based role where you will interrogate HMRC held records, analyse, and make appropriate amendments to databases and IT systems. You will work with both internal and external stakeholders.

You’ll need to be able to demonstrate:

  • Great Communication Skills – both written and verbal.
  • Ability to use your own judgement to make effective decisions.
  • Ability to handle a fast-paced flexible, changing working environment.
  • Can-do attitude and ability to adapt to differing business needs.
  • Be a team player to collaborate and support your colleagues.


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.

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.


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

  • Making Effective Decisions
  • Learning and development tailored to your role
  • An environment with flexible working options
  • A culture encouraging inclusion and diversity
  • A Civil Service pension with an average employer contribution of 27%

Team members that are moving offices as a result of the Locations Programme will be entitled to a Moves Adjustment Payment for three years where they incur additional costs. This is calculated based on the difference between the costs of travelling to and from the new and old office, over a weekly period. You will get more detail on this as part of targeted locations move communications.

Find more about HMRC benefits in"> 'Your little extras and big benefits handbook' for further information or visit">Thinking of joining the Civil Service


Successful candidates must pass a disclosure and barring security check.
People working with government assets must complete basic personnel security standard checks.

Selection process details

This vacancy is using Success Profiles, and will assess your Behaviours, Strengths, Ability and Experience.

After submission of the first stage of your application you will be invited to complete a Verbal Reasoning, Numerical Reasoning, and Civil Service Judgement test. If you successfully pass the test, you will be invited to complete the final stage of the application.

Please complete the online tests as soon as possible (within 24-48 hours is recommended), the closing date for the tests is 23.55pm on 23 September 2022. If you fail to complete the online test before the deadline your application will be withdrawn. Guidance for the test will be available when you are invited to take the test. The tests are administered online and accessed via the CS Jobs website.

SOLS use the Success Profiles framework for its recruitment. Your application will be assessed against the Experience element of the framework.  The Behaviours and Strengths element of the framework will be tested at interview.

Your application will include:

  • A CV, to include job history and experience which would be transferable to this role.

  • A 250-word Statement of Suitability to include what experience and transferable skills the candidate can bring to the role outlined in the job description. Please relate skills directly to the requirements of the role.

Selection will be by sift and (if required) interview.

The CV and Statement of Suitability will be given a combined score.

Candidates who are successful at the sift stage and progress to interview will be given further information about whether the interview will be online or in person at that time.

The interview process will include:

  1. Behaviours – You will be required to give an example of the behaviour Making Effective Decisions. You should familiarise yourself with an example of this behaviour and prepare an example ahead of your interview.

  2. Strengths – You will be asked questions to demonstrate your strengths in relations to the requirements of the role. These questions are designed to test your initial natural response to the questions asked on the day of the interview. 

Start dates may not be agreed straight away but this will be discussed further with successful candidates.

Sift and interview dates to be confirmed.

Please take extra care to tick the correct boxes in the eligibility sections of your application form. We understand mistakes sometimes happen but if you contact us later than two working days (Monday-Friday) before the vacancy closes, we will not be able to reopen your application for you. The inbox to contact is: Use subject line to insert appropriate wording eg Please re-open my application - 235455 & vacancy closing date 23 September 2022.

Security Update

If you are successful and transferring from another Government Department, we will carry out a check of your identity, nationality, and immigration status (including the right to work in the UK) and a criminal record check before confirming your appointment.


Successful candidates must pass a Disclosure and Barring Security Check.

Please note that HMRC have an exemption under the Rehabilitation of Offenders Act 1974, which enables us to make enquiries about both unspent and spent convictions.


In order to process applications without delay, we will be sending a Criminal Record Check to Disclosure and Barring Service on your behalf. However, we recognise in exceptional circumstances some candidates will want to send their completed forms direct. If you will be doing this, please advise Government Recruitment Service of your intention by emailing stating the job reference number in the subject heading.

Applicants who are successful at interview will be, as part of pre-employment screening, subject to a check on the Internal Fraud Database (IFD). This check will provide information about employees who have been dismissed for fraud or dishonesty offences. This check also applies to employees who resign or otherwise leave before being dismissed for fraud or dishonesty had their employment continued. Any applicant’s details held on the IFD will be refused employment.


A candidate is not eligible to apply for a role within the Civil Service if the application is made within a 5 year period following a dismissal for carrying out internal fraud against government.

HMRC transformation

HM Revenue and Customs is currently going through an exciting ten-year transformation programme to create a tax authority fit for the future. As part of this, we are committed to providing high-quality jobs and giving employees a great place to work, whichever location you work from.


HM Revenue and Customs has made significant progress with its plans to locate in 14 large, modern, flexible offices, equipped with high-speed digital infrastructure supporting improved customer service and compliance activity. These collaborative workspaces will enable smarter working and great training and development facilities, allowing for the sharing of expertise, local training, promotion, and provide great ongoing career development opportunities.


These offices will be located in central locations in the following towns and cities close to accessible transport links: Glasgow, Edinburgh, Belfast, Newcastle, Leeds, Liverpool, Manchester, Nottingham, Birmingham, Bristol, Cardiff, Croydon, Portsmouth and Stratford.  


In addition, there will also be a small number of specialist sites where the work cannot be done anywhere else, in Gartcosh (near Glasgow), Telford, Ipswich, Worthing and Dover, as well as our headquarters in central London. What’s more, our Welsh language service has people located in Porthmadog, as well as Cardiff.


We are letting you know about our future plans because if you are recruited into an office that is not one of these locations, you will be expected, subject to HM Revenue and Customs applicable policies, to move to one of these locations in the future. In some cases, this will be via one of our nine transitional sites.


For more information please contact the vacancy holder.

Terms and Conditions

We really hope you decide to apply for this role. If you’re successful you need to know that in February 2021 members of recognised trade unions (ARC and PCS) voted to approve a pay and contract reform offer. This means that HMRC will adopt new terms and conditions for all colleagues as part of a multi-year pay deal and contract offer, the pay deal period is 01 June 2020 – 31st May 2023 and terms and conditions changes take place from the 01 June 2021 onwards. These terms will apply to colleagues who already work in HMRC and if you join us, it will apply to you too. We’ve put together a summary of the key changes that will be made and you can find this attached to the Job Advert.  


If you are currently working for an OGD and would like to consider the impact on your pay when joining HMRC, please see the attached document "Pay on Transfer from OGD" for further information. (Please note the attached document could also be called “Combined T&C and OGD Pay English”)


New entrants are expected to join on the minimum of the pay band.


Further Information

Customer facing roles in HMRC require the ability to converse at ease with members of the public and provide advice in accurate spoken English and/or Welsh where required. Where this is an essential requirement this will be tested as part of the selection process.


A reserve list may be held for a period of 12 months from which further appointments can be made.


Any move to HMRC from another employer will mean you can no longer access childcare vouchers. This includes moves between government departments. You may however be eligible for other government schemes, including Tax Free Childcare. Determine your eligibility

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.

If you are experiencing accessibility problems with any attachments on this advert, please contact the email address in the 'Contact point for applicants' section. 

Important information for existing HMRC contractual homeworkers:

This role may be suitable for existing HMRC employees who are contractual homeworkers. Occasional attendance to the office will be required where there is a business need, so please take into account the advertised office locations for this role when submitting an application and only select locations from the ‘location preferences’ section that you are able to travel to.

Reasonable adjustment

We want to make sure no one is put at a disadvantage during our recruitment process because of a disability, condition or impairment. To assist you with this, we will reduce or remove any barriers where possible and provide additional support where appropriate. Please see our for more details.


If you need a change to be made so that you can make your application, you should:


  • Contact Government Recruitment Service via as soon as possible before the closing date to discuss your needs.
  • Complete the “Assistance required” section in the “Additional requirements” page of your application form to tell us what changes or help you might need further on in the recruitment process. For instance, you may need wheelchair access at interview, or if you’re deaf, a Language Service Professional.

Feedback will only be provided if you attend an interview or assessment.

Nationality requirements

This job is broadly open to the following groups:

  • UK nationals
  • nationals of Commonwealth countries who have the right to work in the UK
  • nationals of the Republic of Ireland
  • nationals from the EU, EEA or Switzerland with settled or pre-settled status or who apply for either status by the deadline of the European Union Settlement Scheme (EUSS)
  • relevant EU, EEA, Swiss or Turkish nationals working in the Civil Service
  • relevant EU, EEA, Swiss or Turkish nationals who have built up the right to work in the Civil Service
  • certain family members of the relevant EU, EEA, Swiss or Turkish nationals
Further information on nationality requirements

Working for the Civil Service

The Civil Service Code sets out the standards of behaviour expected of civil servants.

We recruit by merit on the basis of fair and open competition, as outlined in the Civil Service Commission's recruitment principles.
The Civil Service embraces diversity and promotes equal opportunities. As such, we run a Disability Confident Scheme (DCS) for candidates with disabilities who meet the minimum selection criteria.
The Civil Service also offers a Redeployment Interview Scheme to civil servants who are at risk of redundancy, and who meet the minimum requirements for the advertised vacancy.
This vacancy is part of the Great Place to Work for Veterans initiative.
Once this job has closed, the job advert will no longer be available. You may want to save a copy for your records.

Contact point for applicants

Job contact :

  • Name : Jenny Khansary
  • Email :

Recruitment team :

  • Email :

Further information

Appointment to the Civil Service is governed by the Civil Service Commission’s Recruitment Principles. You have the right to complain if you feel a department has breached the requirement of the Recruitment Principles. In the first instance, you should raise the matter directly with the department concerned. If you are not satisfied with the response, you may bring your complaint to the Commission. For further information on bringing a complaint to the Civil Service Commission please visit their web pages:

Share this page