{"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\/nl\/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\/nl\/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\/nl\/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\/nl\/consultants\/sarah-reid\/\">Executive Director | Head of Professional Services<\/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-55164 post type-post status-publish format-standard has-post-thumbnail hentry category-europe category-finance category-hiring-advice category-market-insight category-netherlands hd_author-sjouke-van-der-made\" id=\"block_d35892c309d07825c9574afe22d8b391-job-55164\">\n\n\t<a class=\"card__link\" href=\"https:\/\/www.brewermorris.com\/nl\/hiring-advice\/building-modern-finance-teams-typical-mistakes-when-building-a-finance-data-foundation\/\">\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\/05\/Detail_Woman-standing-presenting-to-group_shutterstock_1791564434-300x225.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\/05\/Detail_Woman-standing-presenting-to-group_shutterstock_1791564434-300x225.jpg 300w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/05\/Detail_Woman-standing-presenting-to-group_shutterstock_1791564434-2048x1536.jpg 2048w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/05\/Detail_Woman-standing-presenting-to-group_shutterstock_1791564434-1024x768.jpg 1024w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/05\/Detail_Woman-standing-presenting-to-group_shutterstock_1791564434-768x576.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\">Building modern finance teams: typical mistakes when building a finance data foundation<\/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\">augustus 5, 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 Finance teams are under increasing pressure to automate processes, improve reporting and prepare for a future where AI plays a much larger role in decision-making.\u00a0\u00a0 Yet many organisations encounter the same challenges when trying to build a stronger finance data foundation.&nbsp; Across the market, businesses are investing in forecasting tools, reporting platforms and [&hellip;]<\/div>\n\t\t\t\n\t<\/a>\n\n<\/div>\n<div class=\"card card--post post-102 post type-post status-publish format-standard has-post-thumbnail hentry category-career-advice category-moving-jobs tag-recruitment hd_author-michelle-ewing\" id=\"block_d35892c309d07825c9574afe22d8b391-job-102\">\n\n\t<a class=\"card__link\" href=\"https:\/\/www.brewermorris.com\/nl\/career-advice\/moving-jobs\/advice-when-interviewing\/\">\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\/2018\/09\/Detail_Group-gathering-around-table-two-shaking-hands_GettyImages-1438213571-300x225.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\/2018\/09\/Detail_Group-gathering-around-table-two-shaking-hands_GettyImages-1438213571-300x225.jpg 300w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2018\/09\/Detail_Group-gathering-around-table-two-shaking-hands_GettyImages-1438213571-2048x1536.jpg 2048w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2018\/09\/Detail_Group-gathering-around-table-two-shaking-hands_GettyImages-1438213571-1024x768.jpg 1024w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2018\/09\/Detail_Group-gathering-around-table-two-shaking-hands_GettyImages-1438213571-768x576.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 prepare for a first interview: making a strong first impression<\/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\">juli 30, 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 A first interview is your opportunity to turn a strong CV into a memorable first impression. While your skills and experience may have secured the job interview, how you prepare, communicate and present yourself can determine whether you progress through the interview process. Whether you&#8217;re attending an in-person meeting or a [&hellip;]<\/div>\n\t\t\t\n\t<\/a>\n\n<\/div>\n<div class=\"card card--post post-55006 post type-post status-publish format-standard has-post-thumbnail hentry category-in-house category-tax category-uk tag-recruitment tag-tax hd_author-emily-okeeffe\" id=\"block_d35892c309d07825c9574afe22d8b391-job-55006\">\n\n\t<a class=\"card__link\" href=\"https:\/\/www.brewermorris.com\/nl\/market-insight\/tax\/how-indirect-tax-is-changing-and-what-it-means-for-tax-leaders\/\">\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\/07\/Detail_Young-businesswoman-pointing-at-monitor-during-a-presentation-in-the-office-GettyImages-2199395093-300x225.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\/07\/Detail_Young-businesswoman-pointing-at-monitor-during-a-presentation-in-the-office-GettyImages-2199395093-300x225.jpg 300w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/07\/Detail_Young-businesswoman-pointing-at-monitor-during-a-presentation-in-the-office-GettyImages-2199395093-2048x1536.jpg 2048w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/07\/Detail_Young-businesswoman-pointing-at-monitor-during-a-presentation-in-the-office-GettyImages-2199395093-1024x768.jpg 1024w, https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2026\/07\/Detail_Young-businesswoman-pointing-at-monitor-during-a-presentation-in-the-office-GettyImages-2199395093-768x576.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 indirect tax is changing and what it means for tax leaders\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\">juli 29, 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 Indirect tax is entering a period of structural change. Across the UK and globally, tax authorities are moving away from retrospective reporting towards real time data collection.\u00a0\u00a0 The rise of e\u2011invoicing, digital reporting requirements and continuous transaction controls is fundamentally reshaping how value added tax is managed, reported and governed.&nbsp; For [&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":[21,35,1],"tags":[],"hd_author":[],"class_list":["post-49489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","category-uk","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.2) - 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=\"nl_NL\" \/>\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. Not only have we seen major legislative changes that reshaped the technical landscape &#8211; we also witnessed notable shifts within the professional [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/\" \/>\n<meta property=\"og:site_name\" content=\"Brewer Morris\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/BrewerMorrisRecruitment\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-10T13:08:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-10T13:08:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2025\/08\/Detail_Relaxed-smile_one-on-one_GettyImages-1619113048-1024x683.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"sarahreid\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"sarahreid\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/\"},\"author\":{\"name\":\"sarahreid\",\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/#\\\/schema\\\/person\\\/423171494d385a8273237b40975645ec\"},\"headline\":\"2025 reflections and predictions for 2026: the human capital tax recruitment market\",\"datePublished\":\"2025-12-10T13:08:13+00:00\",\"dateModified\":\"2025-12-10T13:08:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/\"},\"wordCount\":590,\"publisher\":{\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.brewermorris.com\\\/wp-content\\\/uploads\\\/sites\\\/4\\\/2025\\\/08\\\/Detail_Relaxed-smile_one-on-one_GettyImages-1619113048.png\",\"articleSection\":[\"Tax\",\"UK\",\"Uncategorized\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/\",\"url\":\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/\",\"name\":\"Human capital tax recruitment | Brewer Morris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.brewermorris.com\\\/wp-content\\\/uploads\\\/sites\\\/4\\\/2025\\\/08\\\/Detail_Relaxed-smile_one-on-one_GettyImages-1619113048.png\",\"datePublished\":\"2025-12-10T13:08:13+00:00\",\"dateModified\":\"2025-12-10T13:08:16+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/#breadcrumb\"},\"inLanguage\":\"nl-NL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.brewermorris.com\\\/wp-content\\\/uploads\\\/sites\\\/4\\\/2025\\\/08\\\/Detail_Relaxed-smile_one-on-one_GettyImages-1619113048.png\",\"contentUrl\":\"https:\\\/\\\/www.brewermorris.com\\\/wp-content\\\/uploads\\\/sites\\\/4\\\/2025\\\/08\\\/Detail_Relaxed-smile_one-on-one_GettyImages-1619113048.png\",\"width\":2500,\"height\":1667,\"caption\":\"Human capital tax\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/market-insight\\\/tax\\\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.brewermorris.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2025 reflections and predictions for 2026: the human capital tax recruitment market\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/#website\",\"url\":\"https:\\\/\\\/www.brewermorris.com\\\/\",\"name\":\"Brewer Morris\",\"description\":\"Tax, treasury and senior finance recruitment\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.brewermorris.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"nl-NL\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/#organization\",\"name\":\"Brewer Morris\",\"url\":\"https:\\\/\\\/www.brewermorris.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.brewermorris.com\\\/wp-content\\\/uploads\\\/sites\\\/4\\\/2022\\\/05\\\/BM_Opengraph-Image2-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www.brewermorris.com\\\/wp-content\\\/uploads\\\/sites\\\/4\\\/2022\\\/05\\\/BM_Opengraph-Image2-scaled.jpg\",\"width\":2560,\"height\":1344,\"caption\":\"Brewer Morris\"},\"image\":{\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/BrewerMorrisRecruitment\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.brewermorris.com\\\/#\\\/schema\\\/person\\\/423171494d385a8273237b40975645ec\",\"name\":\"sarahreid\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cca97e905cd32346bb1658575d19e69248481830232a76998c83214d55f83573?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cca97e905cd32346bb1658575d19e69248481830232a76998c83214d55f83573?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cca97e905cd32346bb1658575d19e69248481830232a76998c83214d55f83573?s=96&d=mm&r=g\",\"caption\":\"sarahreid\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/sarahellenjackson\\\/\"],\"url\":\"https:\\\/\\\/www.brewermorris.com\\\/nl\\\/author\\\/sarahreid\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Human capital tax recruitment | Brewer Morris","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/","og_locale":"nl_NL","og_type":"article","og_title":"2025 reflections and predictions for 2026: the human capital tax recruitment market","og_description":"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;]","og_url":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/","og_site_name":"Brewer Morris","article_publisher":"https:\/\/www.facebook.com\/BrewerMorrisRecruitment\/","article_published_time":"2025-12-10T13:08:13+00:00","article_modified_time":"2025-12-10T13:08:16+00:00","og_image":[{"width":1024,"height":683,"url":"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2025\/08\/Detail_Relaxed-smile_one-on-one_GettyImages-1619113048-1024x683.png","type":"image\/png"}],"author":"sarahreid","twitter_card":"summary_large_image","twitter_misc":{"Geschreven door":"sarahreid","Geschatte leestijd":"3 minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/#article","isPartOf":{"@id":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/"},"author":{"name":"sarahreid","@id":"https:\/\/www.brewermorris.com\/#\/schema\/person\/423171494d385a8273237b40975645ec"},"headline":"2025 reflections and predictions for 2026: the human capital tax recruitment market","datePublished":"2025-12-10T13:08:13+00:00","dateModified":"2025-12-10T13:08:16+00:00","mainEntityOfPage":{"@id":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/"},"wordCount":590,"publisher":{"@id":"https:\/\/www.brewermorris.com\/#organization"},"image":{"@id":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/#primaryimage"},"thumbnailUrl":"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2025\/08\/Detail_Relaxed-smile_one-on-one_GettyImages-1619113048.png","articleSection":["Tax","UK","Uncategorized"],"inLanguage":"nl-NL"},{"@type":"WebPage","@id":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/","url":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/","name":"Human capital tax recruitment | Brewer Morris","isPartOf":{"@id":"https:\/\/www.brewermorris.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/#primaryimage"},"image":{"@id":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/#primaryimage"},"thumbnailUrl":"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2025\/08\/Detail_Relaxed-smile_one-on-one_GettyImages-1619113048.png","datePublished":"2025-12-10T13:08:13+00:00","dateModified":"2025-12-10T13:08:16+00:00","breadcrumb":{"@id":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/#breadcrumb"},"inLanguage":"nl-NL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/"]}]},{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/#primaryimage","url":"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2025\/08\/Detail_Relaxed-smile_one-on-one_GettyImages-1619113048.png","contentUrl":"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2025\/08\/Detail_Relaxed-smile_one-on-one_GettyImages-1619113048.png","width":2500,"height":1667,"caption":"Human capital tax"},{"@type":"BreadcrumbList","@id":"https:\/\/www.brewermorris.com\/market-insight\/tax\/2025-reflections-and-predictions-for-2026-the-human-capital-tax-recruitment-market\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.brewermorris.com\/"},{"@type":"ListItem","position":2,"name":"2025 reflections and predictions for 2026: the human capital tax recruitment market"}]},{"@type":"WebSite","@id":"https:\/\/www.brewermorris.com\/#website","url":"https:\/\/www.brewermorris.com\/","name":"Brewer Morris","description":"Tax, treasury and senior finance recruitment","publisher":{"@id":"https:\/\/www.brewermorris.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.brewermorris.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"nl-NL"},{"@type":"Organization","@id":"https:\/\/www.brewermorris.com\/#organization","name":"Brewer Morris","url":"https:\/\/www.brewermorris.com\/","logo":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/www.brewermorris.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2022\/05\/BM_Opengraph-Image2-scaled.jpg","contentUrl":"https:\/\/www.brewermorris.com\/wp-content\/uploads\/sites\/4\/2022\/05\/BM_Opengraph-Image2-scaled.jpg","width":2560,"height":1344,"caption":"Brewer Morris"},"image":{"@id":"https:\/\/www.brewermorris.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/BrewerMorrisRecruitment\/"]},{"@type":"Person","@id":"https:\/\/www.brewermorris.com\/#\/schema\/person\/423171494d385a8273237b40975645ec","name":"sarahreid","image":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/secure.gravatar.com\/avatar\/cca97e905cd32346bb1658575d19e69248481830232a76998c83214d55f83573?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/cca97e905cd32346bb1658575d19e69248481830232a76998c83214d55f83573?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/cca97e905cd32346bb1658575d19e69248481830232a76998c83214d55f83573?s=96&d=mm&r=g","caption":"sarahreid"},"sameAs":["https:\/\/www.linkedin.com\/in\/sarahellenjackson\/"],"url":"https:\/\/www.brewermorris.com\/nl\/author\/sarahreid\/"}]}},"_links":{"self":[{"href":"https:\/\/www.brewermorris.com\/nl\/wp-json\/wp\/v2\/posts\/49489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brewermorris.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.brewermorris.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.brewermorris.com\/nl\/wp-json\/wp\/v2\/users\/314"}],"replies":[{"embeddable":true,"href":"https:\/\/www.brewermorris.com\/nl\/wp-json\/wp\/v2\/comments?post=49489"}],"version-history":[{"count":0,"href":"https:\/\/www.brewermorris.com\/nl\/wp-json\/wp\/v2\/posts\/49489\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.brewermorris.com\/nl\/wp-json\/wp\/v2\/media\/46238"}],"wp:attachment":[{"href":"https:\/\/www.brewermorris.com\/nl\/wp-json\/wp\/v2\/media?parent=49489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.brewermorris.com\/nl\/wp-json\/wp\/v2\/categories?post=49489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.brewermorris.com\/nl\/wp-json\/wp\/v2\/tags?post=49489"},{"taxonomy":"hd_author","embeddable":true,"href":"https:\/\/www.brewermorris.com\/nl\/wp-json\/wp\/v2\/hd_author?post=49489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}