{"id":49489,"date":"2025-12-10T13:08:13","date_gmt":"2025-12-10T13:08:13","guid":{"rendered":"https:\/\/www.brewermorris.com\/?p=49489"},"modified":"2025-12-10T13:08:16","modified_gmt":"2025-12-10T13:08:16","slug":"2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market","status":"publish","type":"post","link":"https:\/\/www.brewermorris.com\/de\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/","title":{"rendered":"2025 reflections and predictions for 2026: the human capital tax recruitment market"},"content":{"rendered":"\n<div class=\"wp-block-columns alignwide post-content-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p class=\"wp-block-paragraph\">As a specialist recruiter across the employment tax, expatriate tax and share schemes market, 2025 has been one of the most dynamic and transitional years I\u2019ve observed in the UK for a while. Not only have we seen <a href=\"https:\/\/www.gov.uk\/government\/publications\/hmrc-transformation-roadmap\/hmrcs-transformation-roadmap\">major legislative changes that reshaped the technical landscape<\/a> &#8211; we also witnessed notable shifts within the professional services firms themselves.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All these changes have directly influenced hiring needs, candidate expectations, and the environment in which tax professionals operate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Below is my perspective on how the year unfolded, plus predictions for 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading is-style-eyebrow-no-border\" id=\"h-tax-specialism\">Tax specialism<\/h2>\n\n\n\n<div class=\"flourish-embed flourish-chart\" data-src=\"visualisation\/26740043?2731685\"><script src=\"https:\/\/public.flourish.studio\/resources\/embed.js\"><\/script><noscript><img decoding=\"async\" src=\"https:\/\/public.flourish.studio\/visualisation\/26740043\/thumbnail\" width=\"100%\" alt=\"chart visualization\" \/><\/noscript><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-employment-tax\">Employment tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The employment tax recruitment market was consistently active across both professional services and in-house throughout 2025. Demand was strong not only within the Big Four but also among mid-tier firms, with hiring concentrated at Assistant Manager through Senior Manager levels.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We also saw strategic investment hires at Director and Partner grades as firms sought to expand market share or establish a presence in employment tax for the first time. While in-house hiring was generally subdued due to economic and geopolitical environment, several first-time hires and interim roles requiring employment tax expertise came to market, reinforcing the enduring demand for this skill set.<\/p>\n\n\n\n<h2 class=\"wp-block-heading is-style-eyebrow-no-border\" id=\"h-location-of-opportunities\">Location of opportunities<\/h2>\n\n\n\n<div class=\"flourish-embed flourish-chart\" data-src=\"visualisation\/26738079?2731685\"><script src=\"https:\/\/public.flourish.studio\/resources\/embed.js\"><\/script><noscript><img decoding=\"async\" src=\"https:\/\/public.flourish.studio\/visualisation\/26738079\/thumbnail\" width=\"100%\" alt=\"chart visualization\" \/><\/noscript><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-expatriate-tax\">Expatriate tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Legislative changes as well as the continued reliance on technology and offshore models for compliance shifted demand in expatriate tax toward advisory expertise. Most recruitment activity focused on Assistant Manager and Manager levels, where there is a notable skills shortage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Despite this, we still saw some high profile moves where firms looked to invest and strengthen geographic reach, grow market share, or enter the expatriate tax space for the first time. In-house opportunities were fewer for specialists focused solely on expatriate tax; however, experienced professionals often transitioned into broader roles encompassing wider human capital responsibilities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading is-style-eyebrow-no-border\" id=\"h-in-house-vs-professional-services-vacancies\">In-house vs professional services vacancies<\/h2>\n\n\n\n<div class=\"flourish-embed flourish-chart\" data-src=\"visualisation\/26738239?2731685\"><script src=\"https:\/\/public.flourish.studio\/resources\/embed.js\"><\/script><noscript><img decoding=\"async\" src=\"https:\/\/public.flourish.studio\/visualisation\/26738239\/thumbnail\" width=\"100%\" alt=\"chart visualization\" \/><\/noscript><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-share-schemes-and-reward\">Share schemes and reward<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Demand for tax professionals in reward and share schemes was steady throughout 2025. This trend reflects the pressure on companies to offer non-cash incentives while staying competitive in talent attraction and retention. Technical skills for UK focused and global roles were in demand at most levels within the profession, particularly from Assistant Manager to Director level. Equally, we saw an increase in the number of in-house opportunities available. I expect this trend and activity to continue throughout 2026 as the skill shortage in this specialism remains.<\/p>\n\n\n\n<h2 class=\"wp-block-heading is-style-eyebrow-no-border\" id=\"h-level-of-opportunities\">Level of opportunities <\/h2>\n\n\n\n<div class=\"flourish-embed flourish-chart\" data-src=\"visualisation\/26738380?2731685\"><script src=\"https:\/\/public.flourish.studio\/resources\/embed.js\"><\/script><noscript><img decoding=\"async\" src=\"https:\/\/public.flourish.studio\/visualisation\/26738380\/thumbnail\" width=\"100%\" alt=\"chart visualization\" \/><\/noscript><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-looking-ahead-to-2026\">Looking ahead to 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2025 has without a doubt been an interesting year \u2013 it\u2019s brought challenges and opportunities at the same time \u2013 a dynamic I predict won\u2019t change anytime soon.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Most candidates I spoke with this year were motivated by financial considerations, greater flexibility, and stronger investment in career development. As we move into 2026, organisations that clearly articulate their strategy and value proposition, act decisively, and remain agile will be best positioned to secure top talent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A heartfelt thank you to my network, to the clients who entrusted me to support their hiring needs and to the candidates who partnered with me in their career journeys. It\u2019s been an incredibly busy year, and none of this would have been possible without your trust and collaboration. Wishing you all a restful break and a 2026 filled with health, happiness and continued success.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you are looking to start the year with a new <a href=\"https:\/\/www.brewermorris.com\/browse-jobs\/united-kingdom\/professional-services\/\">human capital tax job, check out our latest jobs.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alternatively, if you are looking for a new tax professional to join your business, please let <a href=\"https:\/\/www.brewermorris.com\/submit-a-vacancy\/\">submit a brief<\/a> and a member of our team will be in touch.&nbsp;<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\">\n\t<div class=\"hd-block hd-block-author\" id=\"block_8a01f9f11aec57e124bd728a6cc1743a\">\n\n\t\t<div class=\"eyebrow-group\">\n\t\t\t<h3 class=\"hd-block-job__title is-style-eyebrow eyebrow-group__title\">Author<\/h3>\n\t\t<\/div>\n\n\t\t<div class=\"cards cards--people\">\n\n\t\t\t\n<div class=\"card card--person post-1366 hd_person type-hd_person status-publish has-post-thumbnail hentry hd_person_role_type-permanent hd_person_sector-banking-and-financial-services hd_person_sector-commerce-and-industry hd_person_sector-professional-services hd_person_seniority-executive-director hd_person_specialism-tax hd_person_location-uk\" id=\"block_8a01f9f11aec57e124bd728a6cc1743a-person-1366\">\n\n\t<div class=\"card--person__inner\">\n\n\t\t\n\t\t\t<figure class=\"card__image-wrapper\">\n\t\t\t\t<a href=\"https:\/\/www.brewermorris.com\/de\/consultants\/sarah-reid\/\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2020\/01\/Sarah-Reid-300x300.jpg\" class=\"card__image test\" alt=\"\" sizes=\"(max-width: 600px) 100vw, (max-width: 781px) 50vw, (max-width: 1023px) 40vw, (max-width: 1200px) 25vw, 370px\" srcset=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2020\/01\/Sarah-Reid-300x300.jpg 300w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2020\/01\/Sarah-Reid-150x150.jpg 150w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2020\/01\/Sarah-Reid-768x768.jpg 768w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2020\/01\/Sarah-Reid.jpg 1000w\" \/><\/a>\t\t\t<\/figure>\n\n\t\t\t\t\t\t<div class=\"card__titles\">\n\t\t\t\t\t\t\t<h2 class=\"card__title\"><a href=\"https:\/\/www.brewermorris.com\/de\/consultants\/sarah-reid\/\">Sarah Reid<\/a><\/h2>\n\t\t\t\t\t\t\t\t<h3 class=\"card__subtitle\"><a href=\"https:\/\/www.brewermorris.com\/de\/consultants\/sarah-reid\/\">Executive Director<\/a><\/h3>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"card__location\">UK<\/div>\n\t\t\t\t\t\t<div class=\"card__email\">\n\t\t\t\t<a class=\"card__contact-link card__contact-link--email\" href=\"mailto:sarahreid@brewermorris.com\">sarahreid@brewermorris.com<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"card__tel\">\n\t\t\t\t<a class=\"card__contact-link card__contact-link--tel\" href=\"tel:+442073329620\">+44 20 7332 9620<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"card__linkedin\">\n\t\t\t\t<a class=\"card__contact-link card__contact-link--linkedin\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/in\/sarahellenjackson\/\">Connect<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t<\/div>\n\n<\/div>\n\n\n\t\t<\/div>\n\n\t<\/div>\n\n\t\n\n<\/div>\n<\/div>\n\n\n\n\t<div class=\"hd-block hd-block-posts is-template-grid alignwide\" id=\"block_d35892c309d07825c9574afe22d8b391\">\n\n\t\t\n\t\t\t<div class=\"eyebrow-group\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"hd-block-job__title is-style-eyebrow eyebrow-group__title\">Featured Content<\/h2>\n\t\t\t\t\t\t\t\t\t\t<div class=\"wp-block-button is-style-arrow eyebrow-group__button\">\n\t\t\t\t\t\t<a class=\"hd-block-posts__button button wp-block-button__link eyebrow-group__link\" href=\"#\">See all news<\/a>\n\t\t\t\t\t<\/div>\t\n\t\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\n\t\t<div class=\"cards cards--posts\">\n\n\t\t\t\n<div class=\"card card--post post-56172 post type-post status-publish format-standard has-post-thumbnail hentry category-career-advice category-europe category-hiring-advice category-market-insight category-netherlands category-tax hd_author-rebecca-sheehan\" id=\"block_d35892c309d07825c9574afe22d8b391-job-56172\">\n\n\t<a class=\"card__link\" href=\"https:\/\/www.brewermorris.com\/de\/market-insight\/prinsjesdag-2026-what-the-dutch-budget-day-means-for-tax-hiring-and-professionals\/\">\n\n\t\t\n\t\t\t<div class=\"card__image-wrapper\">\n\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/iStock-177456000-1-300x225.jpg\" class=\"card__image\" alt=\"\" sizes=\"(max-width: 481px) 100vw, (max-width: 599px) 50vw, (max-width: 1240px) 33vw, 370px\" srcset=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/iStock-177456000-1-300x225.jpg 300w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/iStock-177456000-1-2048x1536.jpg 2048w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/iStock-177456000-1-1024x768.jpg 1024w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/iStock-177456000-1-768x576.jpg 768w\" \/>\n\t\t\t<\/div>\n\n\t\t\t\n\t\t\t<ul class=\"card__tags\">\n\n\t\t\t\t\t\t\t\t\t\t<li class=\"card__tag\"><\/li>\n\t\t\t\t\t\t\n\t\t\t<\/ul>\n\n\t\t\t\t\t\t<h3 class=\"card__title\">Prinsjesdag 2026: what the Dutch Budget Day means for tax hiring and professionals<\/h3>\n\t\t\t\n\t\t<ul class=\"meta__list\">\n\n\t\t\t\t\t\t\t<li class=\"card__published-date meta__item\"><span class=\"meta__item-label\">Posted<\/span> <span class=\"meta__item-value\">September 18, 2026<\/span><\/li>\n\t\t\t\t\n\t\t<\/ul>\n\n\t\t\t\t\t<div class=\"card__content\">Contents Share Key insights Prinsjesdag 2026, the Netherlands&#8216; annual Budget Day, saw the Dutch government present its latest tax plan and Miljoenennota to the Tweede Kamer, or House of Representatives. While much of the attention focused on personal income tax, Box 1, income tax brackets, tax credits, the tax-free allowance and purchasing power, the wider [&hellip;]<\/div>\n\t\t\t\n\t<\/a>\n\n<\/div>\n<div class=\"card card--post post-56155 post type-post status-publish format-standard has-post-thumbnail hentry category-career-advice category-career-progression category-tax category-us tag-recruitment tag-tax tag-us hd_author-stephanie-curley\" id=\"block_d35892c309d07825c9574afe22d8b391-job-56155\">\n\n\t<a class=\"card__link\" href=\"https:\/\/www.brewermorris.com\/de\/career-advice\/how-to-become-a-head-of-tax\/\">\n\n\t\t\n\t\t\t<div class=\"card__image-wrapper\">\n\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Detail_Leaders-in-discussion-at-table_shutterstock_2258472131-300x225.jpg\" class=\"card__image\" alt=\"\" sizes=\"(max-width: 481px) 100vw, (max-width: 599px) 50vw, (max-width: 1240px) 33vw, 370px\" srcset=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Detail_Leaders-in-discussion-at-table_shutterstock_2258472131-300x225.jpg 300w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Detail_Leaders-in-discussion-at-table_shutterstock_2258472131-2048x1536.jpg 2048w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Detail_Leaders-in-discussion-at-table_shutterstock_2258472131-1024x768.jpg 1024w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Detail_Leaders-in-discussion-at-table_shutterstock_2258472131-768x576.jpg 768w\" \/>\n\t\t\t<\/div>\n\n\t\t\t\n\t\t\t<ul class=\"card__tags\">\n\n\t\t\t\t\t\t\t\t\t\t<li class=\"card__tag\"><\/li>\n\t\t\t\t\t\t\n\t\t\t<\/ul>\n\n\t\t\t\t\t\t<h3 class=\"card__title\">How to become a Head of Tax\u00a0<\/h3>\n\t\t\t\n\t\t<ul class=\"meta__list\">\n\n\t\t\t\t\t\t\t<li class=\"card__published-date meta__item\"><span class=\"meta__item-label\">Posted<\/span> <span class=\"meta__item-value\">September 17, 2026<\/span><\/li>\n\t\t\t\t\n\t\t<\/ul>\n\n\t\t\t\t\t<div class=\"card__content\">Contents Share Key insights For many tax professionals, reaching the position of Head of Tax is a long-term career goal. It is a role that combines technical expertise, commercial awareness, leadership skills and strategic decision-making.&nbsp;&nbsp; As businesses face increasingly complex tax regulations, evolving reporting requirements and growing scrutiny from stakeholders, the Head of Tax has [&hellip;]<\/div>\n\t\t\t\n\t<\/a>\n\n<\/div>\n<div class=\"card card--post post-56137 post type-post status-publish format-standard has-post-thumbnail hentry category-finding-talent category-hiring-advice category-tax category-us hd_author-jon-mullins\" id=\"block_d35892c309d07825c9574afe22d8b391-job-56137\">\n\n\t<a class=\"card__link\" href=\"https:\/\/www.brewermorris.com\/de\/hiring-advice\/how-to-hire-the-right-contract-tax-professional-a-guide-for-us-employers\/\">\n\n\t\t\n\t\t\t<div class=\"card__image-wrapper\">\n\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/GettyImages-2196870531-300x225.jpg\" class=\"card__image\" alt=\"\" sizes=\"(max-width: 481px) 100vw, (max-width: 599px) 50vw, (max-width: 1240px) 33vw, 370px\" srcset=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/GettyImages-2196870531-300x225.jpg 300w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/GettyImages-2196870531-2048x1536.jpg 2048w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/GettyImages-2196870531-1024x768.jpg 1024w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/09\/GettyImages-2196870531-768x576.jpg 768w\" \/>\n\t\t\t<\/div>\n\n\t\t\t\n\t\t\t<ul class=\"card__tags\">\n\n\t\t\t\t\t\t\t\t\t\t<li class=\"card__tag\"><\/li>\n\t\t\t\t\t\t\n\t\t\t<\/ul>\n\n\t\t\t\t\t\t<h3 class=\"card__title\">How to hire the right contract tax professional: a guide for US employers<\/h3>\n\t\t\t\n\t\t<ul class=\"meta__list\">\n\n\t\t\t\t\t\t\t<li class=\"card__published-date meta__item\"><span class=\"meta__item-label\">Posted<\/span> <span class=\"meta__item-value\">September 15, 2026<\/span><\/li>\n\t\t\t\t\n\t\t<\/ul>\n\n\t\t\t\t\t<div class=\"card__content\">Contents Share Key insights As tax departments face growing workloads and ongoing talent shortages, more organizations are turning to contract tax professionals for specialized expertise and additional capacity. Whether the requirement is covering tax season demand, implementing new technology, managing an audit or supporting a transformation project, hiring the right contractor can help organizations maintain [&hellip;]<\/div>\n\t\t\t\n\t<\/a>\n\n<\/div>\t\t\n\t\t<\/div>\n\n\t\t\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>As a specialist recruiter across the employment tax, expatriate tax and share schemes market, 2025 has been one of the most dynamic and transitional years I\u2019ve observed in the UK for a while. Not only have we seen major legislative changes that reshaped the technical landscape &#8211; we also witnessed notable shifts within the professional [&hellip;]<\/p>\n","protected":false},"author":314,"featured_media":46238,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"templates\/post-original.php","format":"standard","meta":{"_acf_changed":true,"_cn_metabox_post_checkbox_dont_send_once":false,"_cn_metabox_post_checkbox_dont_send_ever":false,"footnotes":""},"categories":[21,35,218],"tags":[],"hd_author":[],"class_list":["post-49489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","category-uk","category-unkategorisiert"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Human capital tax recruitment | Brewer Morris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2025 reflections and predictions for 2026: the human capital tax recruitment market\" \/>\n<meta property=\"og:description\" content=\"As a specialist recruiter across the employment tax, expatriate tax and share schemes market, 2025 has been one of the most dynamic and transitional years I\u2019ve observed in the UK for a while. 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