Tax Specialist (Higher Executive Officer)

Job Description Higher Executive Officer is a key leadership and middle management position, which provides an excellent opportunity to build a career in tax, customs and excise whilst making a valuable contribution across a wide variety of work. You will be involved in contributing to the delivery of Revenue's Statement of Strategy, undertaking work which will assist in both supporting compliance and confronting non-compliance. Depending on the role to which you are assigned, the functions and duties that a Higher Executive Officer might typically be required to undertake include some of the following:

MANAGING • Managing and motivating teams while overseeing the efficient delivery of objectives in agreed timeframes. • Coaching and mentoring staff to develop tax technical knowledge and fostering a culture of continuous improvement and professional growth. • Advising and interacting with senior management in respect of their areas of responsibility.

ANALYSING • Making well-reasoned and balanced recommendations and/ or decisions by critically analysing complex tax technical cases. • Applying risk knowledge to analysis of tax records to identify and challenge tax risks and behaviours, including tax avoidance and evasion. • Using statistical analysis to assist in increasing taxpayer compliance and to improve Revenue’s services using electronic methodologies. • Analysing transfer pricing arrangements within a multinational group. COMPLIANCE WORK • Working both individually and leading a team to undertake Revenue audits, investigations, and other compliance interventions (including using electronic audit techniques – eAudit) in line with Revenue’s Compliance Intervention Framework and the Code of Practice for Revenue Compliance Interventions. • Visiting business premises for in-person interaction with both taxpayers (business and personal) and tax advisers.

INTERPRETING/ GUIDING • Advising and communicating with stakeholders including Revenue staff, tax practitioners, and taxpayers and/ or their agents on the interpretation of technical tax, and customs and excise duty law and practice. • Identifying needs, researching, and/ or contributing to the preparation and publication of quality guidance on tax including tax and duty manuals and content on the Revenue website. • Developing and facilitating training programmes, workshops, and webinars on complex tax topics to keep staff informed about changes in tax law and compliance practices. • Collaborating and partnering with subject matter experts to ensure the accuracy and relevance of training content and work to incorporate real-world case studies and examples in training material. • Drafting initial replies to Parliamentary Questions from Government and Representations relating to tax and duty technical issues.

DEVELOPING POLICY • Contributing to the evaluation and development of tax, customs, and excise policy by identifying opportunities for improvement of legislation with a particular focus on impact and implementation, and liaising with the Department of Finance and the Office of Parliamentary Counsel on those changes. • Researching and advising on new legislative proposals on national and international taxation and customs issues. • Supporting Senior Management in preparing documentation for the Finance Bill, including the drafting of briefing material for the Bill’s passage through the Houses of the Oireachtas.

REPRESENTING • Attending/ presenting at tax appeals hearings before the Tax Appeals Commission and the courts.

• Working as part of the Irish Competent Authority team to resolve international transfer pricing related disputes with foreign jurisdictions for Mutual Agreement Procedure (MAP) and Advance Pricing Agreement (APA) cases. • Occasionally representing Ireland nationally and at EU and international level on relevant tax issues.

Applicants should note that Revenue is a responsive and agile organisation and, as such, they may be assigned to projects and other duties appropriate to the grade of Higher Executive Officer Tax Specialist. Training and Development Revenue provides excellent opportunities for personal development and life-long learning. We have a wide range of roles across all aspects of the tax code with a commitment to mobility and development. We operate a specially developed modern performance measurement framework aimed at building skills and maximising potential. We sponsor and support a wide range of training courses, including those leading to recognised qualifications. In addition to the bespoke technical training outlined below, Revenue offers a range of enhanced support for employees who wish to pursue professional qualifications in their relevant fields. These supports include a generous study leave allocation for attending lectures and preparing for exams, extra tutorials, and access to subject matter experts, as well as peer learning and support throughout the process. Technical Training Depending on existing qualifications, Higher Executive Officers may be required to complete a tailored Revenue training programme. This may include: tax technical training; practical training carrying out Revenue interventions; and may also include an academic qualification on a course accredited by a recognised academic institution and/ or professional body, on which you will be required to successfully complete all relevant exams. Training covers many areas of tax, customs and excise law and procedures and is specifically aimed at providing Higher Executive Officers with the technical skills to undertake the full range of Revenue compliance work.

Examples of practical elements of the training may include: • Business taxes audit of both chargeable persons and companies • Practical workshops hosted by subject matter experts from operational areas • Comprehensive compliance interventions on individuals, including PAYE taxpayers • Investigative work to detect tax and duty evasion across all tax and duty types • Applying analytics to Revenue’s business, intelligence, and risk systems to detect compliance risks.

You will also be required to manage your normal day-to-day work commitments, as detailed in Section 2.1, in conjunction with completing any required training and assessment/s, as determined by the organisation. Why Work for Revenue? Making a Difference A career in Revenue is meaningful, varied, challenging and interesting, and can encompass a wide range of activities in the areas of tax, customs and excise, administrative law, and ICT. Revenue staff enjoy rewarding careers with work ranging from direct engagement with individual taxpayers, businesses, and tax agents; to policy development and analysis; investigative work; legal services; and frontier management to name but a few. Our staff work both independently and as part of a team in a dynamic environment. We offer exciting opportunities to solution-orientated people whose values align with ours to help us be a high performing and responsive tax and customs administration.

Learning and Development Revenue recognises the value of investing in its staff and developing their skillsets both to their benefit and to the benefit of our overall capability as an organisation. Revenue provides excellent opportunities for personal and career development, as well as lifelong learning in leadership, management, and technical skills.

Equality, Diversity, and Inclusion Revenue is an equal opportunities employer. We promote, recognise, and respect the cultural diversity within our workforce, nurturing a culture of dignity and respect for all, with a team dedicated to supporting diversity, inclusion, and wellbeing.

Environment We acknowledge our duty within our workplace and to the wider environment. We encourage approaches that reduce our carbon footprint by communicating and managing sustainable practices in our offices, as well as engaging with ‘Green’ Public Procurement policies in securing goods and services. Work-Life Balance In addition to the personal and professional fulfilment of positively impacting on Irish society and the support that Revenue offers its staff in achieving this, other benefits to a career in Revenue include: • Stable employment following a one-year probationary period • Flexible working hours • Flexi-leave (for grades up to and including Higher Executive Officer) • Option to apply for a shorter working week/ year following probation and subject to approval • Blended working opportunities: while requests for blended working may be facilitated, some office attendance will be required in all roles, in line with business needs.

Working for Revenue - What Our Staff Think ‘’I have worked in Revenue Legislation Service (RLS) for six years across three areas and two grades, and I still don’t think a day passes where an element of the work doesn’t surprise or intrigue me. From the writing of guidance material for taxpayers to the drafting of legislation, I have been involved in the application and interpretation of tax legislation at all levels. Revenue actively encourages and supports its staff to advance their skills and knowledge. For me this was highly evident when I undertook the ITI Chartered Tax Adviser exams, I was provided with study leave and refund of fees as well as numerous offers of help from my colleagues in case I ever had difficulties with the material. The work in RLS is constantly changing with different topics coming to the fore, new projects commencing, and continuous changes being made to improve our tax system.

RLS is a fast-paced varied area which provides a lot of opportunities for growth and advancement to its staff, and I’d encourage anyone who is interested in the role to apply.” Aisling, Higher Executive Officer. Person Specification This is a middle management position which, in addition to leading and managing a team, involves analysing, interpreting, and/or drafting tax legislation to include customs and excise, to support compliance and confront non-compliance. Necessary elements of the role may involve face-to-face interaction with both taxpayers (business and personal) and tax advisers, as well as site visits to business premises. The role may also involve representing Revenue in interdepartmental discussions and representing Ireland at national and international fora. Therefore, excellent communication skills, both written and verbal, are essential.

Candidates must have a good knowledge of the main tax types, a familiarity with the appeals process, and an understanding of tax legislation. An interest in developments in business and the economy generally is expected, as is an awareness of the international tax agenda and being comfortable discussing wide-ranging tax, customs and excise, and business matters with relevant stakeholders. A commitment to ongoing training and development and a keen interest in taxation and/ or accounting is essential. A challenging and varied career will be offered to successful candidates.

Applicants should have all the abilities required of a Higher Executive Officer. In particular, applicants must demonstrate, by reference to specific achievements in their work or academic career to date, that they possess or have the capacity to quickly acquire and assimilate the skills and knowledge required for the role of a Higher Executive Officer. A description of the competencies is set out in the Appendix. Location This is a nationwide competition. Please select your location preferences when completing the application form. You may only select a location where you would be prepared to take up a position and you may only select a maximum of 2 locations. Please also note while you may not change your location preferences after the closing date of this competition, Revenue may, subject to business needs, offer posts in other locations which were not cited as location preferences at application stage. If this occurs, offers would be made in strict order of merit from the panel established. Revenue has modern, flexible, and family-friendly working policies, which include opportunities for blended working. In blended working arrangements, some office attendance in your location preference (and occasional attendance in Dublin) will be required in all roles, in line with business needs. Revenue has an active mobility policy; appointees may apply to move to a Higher Executive Officer level role in Revenue or another Government Department under the Civil Service Mobility Scheme after 2 years in the post. Essential Entry Requirements Candidates must, on or before, Wednesday, 30 October 2024, at least: 5.a.i. Have obtained a minimum of a Level 7 Qualification on the National Framework of Qualifications (NFQ) in at least ONE of the following fields of learning: Taxation, Accounting, Law, Economics, Statistics, Mathematics, Finance, Commerce or Business Studies OR 5.a.ii. Hold an internationally recognised industry-certified equivalent qualification in taxation or accounting that Revenue agrees to be at least an equivalent or higher standard to the above AND 5.b. Have a minimum of 18 months’ recent1 operational or practical experience relevant to the role of a Higher Executive Officer Tax Specialist AND 5.c. Have a minimum of 18 months’ management experience. Salary: Personal Pension Contribution (PPC Rate) The salary scale for the position of Higher Executive Officer in Revenue, as of 1 October 2024, is as follows: Personal Pension Contribution (PPC) €57,122 €58,791 €60,459 €62,124 €63,796 €65,460 €67,129 €69,537 (LSI1) €71,939 (LSI2) The PPC pay rate applies when the individual is required to pay a Personal Pension Contribution (otherwise known as a main scheme contribution) in accordance with the rules of their main/personal superannuation scheme. This is different to a contribution in respect of membership of a Spouses’ and Children’s scheme, or the Additional Superannuation Contributions (ASC). A different rate will apply where the appointee is not required to make a Personal Pension Contribution. Long service increments may be payable after 3(LSI1) and 6(LSI2) years satisfactory service at the maximum of the scale.