Pupillage Vacancy Information
HM Revenue & Customs (HMRC) is the UK’s tax and customs authority, responsible for making sure that the money is available to fund the UK’s public services and for helping families and individuals with targeted financial support. It is responsible for the administration and collection of taxes and duties in the UK.
HMRC Solicitor’s Office and Legal Services (SOLS) is an integral part of HMRC, providing legal services to the whole department. We advise on legal issues arising from HMRC’s policy and operational work and conduct the Department’s litigation.
We provide advice on the interpretation and application of legislation and guidance on the full range of HMRC work including advising Treasury ministers on tax law. We work closely with Treasury and HMRC colleagues in developing policy and on proposals for the Budget. We also implement policy through primary and secondary legislation, principally the annual Finance Bill.
We conduct litigation in the most significant and valuable cases for HMRC, protecting billions of pounds for the exchequer each year. Our caseload regularly takes us to the Court of Appeal and the Supreme Court.
SOLS is offering two pupil barrister positions to start in early September 2026.
The training period will last two-years in total. The pupillage period (first 12 months) is likely to comprise of a six-month (non-practising) training seat in the SOLS and a six-month (practising) seat in a set of external barristers’ chambers. The Professional Statement describes the knowledge, skills and attributes that you will need to develop and apply during the pupillage period in order to qualify as a barrister. During the following 12 months of the training period the aim will be to provide you with wider experience of the legal work undertaken within SOLS.
As part of our current smarter working policies, HMRC employees are expected to work at least 60% of their contracted hours each month from an HMRC office (unless adjustments are agreed for disability or caring responsibilities).
Whilst you can expect to be involved in the wide and interesting range of work in which the department and chambers are involved, we use the services of external counsel for much of our court work. This means that court-based advocacy opportunities are extremely limited. Those wishing to focus principally on a court-based advocacy career should bear this in mind.
Sponsorship (i.e. funding) will be available for the Bar Training Course (BTC) where the course has not started.
A bursary (maintenance grant) is also likely to be available for the BTC where the course has not started. This will be around £5,400 (National) or £7,600 (London) for those completing the Bar Training Course. You will need to discuss your eligibility for a bursary with us at the offer stage.
We provide our pupil barristers with a laptop and mobile phone and other working from home equipment as required.
We are looking to recruit high quality legal trainees from a wide range of backgrounds.
