Why corporate tax professionals should consider a second move in practice before going in-house

For corporate tax professionals in the UK, the idea of moving in-house is often seen as the ultimate career goal. The appeal of working closer to the business, influencing strategy, and escaping the billable hour is strong. However, many overlook the strategic value of making a second move within practice, especially within the Top 15 accountancy firms, before making the leap into industry.

This article explores why a second move in practice can be a powerful career accelerator, the common challenges that hold people back, and how to navigate those obstacles to make more informed decisions about your career path.

The value of a second move in practice

Broader technical exposure

A second move within practice, whether from a mid-tier firm to a Big Four, or from one Big Four to another, can significantly expand your technical expertise. Each firm has its own client base, sector specialisms, and internal structures. By experiencing more than one environment, you gain exposure to a wider range of tax issues, including tax compliance, tax reporting, and advisory services.

For example, moving from a mid-tier firm to a Big Four might introduce you to international tax planning, mergers, indirect tax, and tax technology. On the other hand, moving between Big Four firms can offer more hands-on experience or greater responsibility, depending on the team structure and client portfolio.

Enhanced client exposure and relationship building

In some larger firms, particularly within the Big Four, tax managers may not hold direct client relationships. This can limit your ability to develop commercial awareness and stakeholder management skills, both of which are essential in-house, especially when working closely with a CFO or financial services leadership team.

A second move to a firm where managers are more client-facing can help bridge this gap. Smaller firms within the Top 15 often offer more direct access to clients, allowing you to lead meetings, manage expectations, and provide tax advice on issues such as tax law, tax rules, and supply chain structuring. These experiences are invaluable when transitioning to an in-house tax team where you will be expected to liaise with senior stakeholders and external tax advisors.

Increased responsibility and autonomy

A second move can also be a strategic way to accelerate your progression. Professionals who feel pigeonholed or stagnant in their current roles often find that a new environment offers fresh challenges and opportunities to step up.

For instance, moving from a Big Four firm to a smaller Top 15 firm might allow you to take on broader responsibilities, lead projects, or manage a team sooner than you would in a larger, more hierarchical structure. This kind of autonomy is excellent preparation for the demands of an in-house role, where you may be responsible for overseeing tax returns, interpreting tax legislation, and advising on HMRC matters.

Common challenges and misconceptions

Despite the benefits, many corporate tax professionals hesitate to make a second move in practice. Here are some of the most common challenges and how to overcome them.

Fear of moving to a firm that is too big, too small, or too similar

One of the biggest hurdles is finding the right fit. Professionals often worry that a move to a larger firm will be impersonal, while a smaller firm might lack prestige or resources. Others fear that a lateral move to a similar firm will not offer enough change to justify the disruption.

Solution: Focus on the role, not just the firm. Look for positions that offer new responsibilities, different client sectors, or a shift in focus, such as more advisory services versus tax compliance. Speak to recruiters or peers who have made similar moves to understand the real differences between firms.

Uncertainty about career goals

Many professionals are not entirely sure what they want from their careers. They know they want to grow, but they are unclear on whether that means technical depth, leadership, or commercial exposure.

Solution: Use a second move as a discovery phase. Choose a firm that allows you to explore different areas of tax, work with varied clients, and take on new challenges. This can help clarify your long-term goals and make your eventual move in-house more intentional and strategic.

Perceived risk of moving from Big Four to Big Four

Some professionals worry that moving from one Big Four firm to another will be seen as a sideways move or will not add value to their CV.

Solution: Highlight the differences in your experience. Each Big Four firm has its own culture, client base, and internal structure. A move can offer more hands-on work, greater exposure to specific sectors, or a better work-life balance. These are all valuable differentiators when applying for in-house roles.

Lack of awareness of opportunities outside the Top 15

There is a tendency to focus only on the Top 15 firms, overlooking the opportunities in high-quality boutique firms or regional specialists.

Solution: Do not discount firms outside the Top 15. Many offer excellent training, strong client relationships, and faster progression. They can also provide a more personalised working environment, which can be a great stepping stone to in-house roles where relationship-building is key.

Strategic benefits before going in-house

Building a stronger CV

A second move within practice can make your CV stand out. It shows adaptability, ambition, and a willingness to challenge yourself. Employers in industry often look for candidates who have had varied experience and can bring fresh perspectives.

Developing commercial awareness

Working with different types of clients, especially in advisory roles, helps you understand business drivers, risk management, and strategic decision-making. These are critical skills for in-house tax professionals who need to align tax strategy with business goals and navigate complex tax legislation.

Expanding your network

Each move expands your professional network, giving you access to mentors, peers, and clients who can support your career. These connections can be invaluable when you are looking to move in-house or progress within industry. Platforms like LinkedIn are excellent tools for maintaining these relationships and staying visible in the tax recruitment market.

Case studies: real-life examples

Case study 1: mid-tier to Big Four to in-house

A recent candidate started her career at a mid-tier firm, where she gained solid tax compliance experience. They then moved to a Big Four firm to gain exposure to international tax, tax reporting, and advisory services. After three years, they transitioned in-house to a FTSE 250 company, where their broad experience allowed her to take on a strategic tax role with global responsibilities, including managing HMRC audits and advising the CFO.

Case study 2: Big Four to boutique firm to in-house

Brewer Morris recently supported a candidate who had worked at a Big Four firm but felt limited by the lack of client interaction. They moved to a boutique firm where they led client relationships and managed a small tax team. This experience gave him the confidence and skills to move in-house as Head of Tax at a growing financial services company, where they now oversees tax returns, tax law compliance, and indirect tax strategy.

Conclusion: make the move that moves you forward

A second move in practice is not just a detour. It is a strategic step that can set you up for long-term success. Whether you are looking for more responsibility, broader exposure, or clearer career direction, the right move within the Top 15 firms can give you the tools and experience you need to thrive in-house.

Before you make the leap, ask yourself:

• Have I had enough client exposure?
• Do I understand the commercial side of tax?
• Have I explored different firm cultures and structures?
• Am I clear on what I want from my in-house role?

If the answer to any of these is “no,” a second move in practice might be exactly what you need.

Ready to take the next step in your corporate tax career? Brewer Morris is a leading name in tax recruitment, helping tax specialists, tax managers, and tax advisors across the UK find roles that align with their career goals. Whether you are ATT or CTA qualified, looking to deepen your technical expertise, or seeking a path into industry, we can help you make informed decisions about your future.

Apply now or speak to one of our expert consultants at Brewer Morris to explore corporate tax opportunities tailored to your career path.