The latest trends in tax hiring in Scotland

Author Marco Li
March 6, 2025

The tax hiring landscape in Scotland has seen significant shifts in recent years, reflecting broader economic trends and the evolving needs of businesses. In this article we will explore the latest trends we are seeing on the ground and analyse the latest data from LinkedIn Talent Insights.  

Top locations for tax professionals 

Glasgow, Edinburgh, and Aberdeen are the top three locations for tax professionals in Scotland. According to LinkedIn, Glasgow leads the pack with over 700 tax professionals, followed by Edinburgh with just over 550, and Aberdeen with 300. These cities are not only the largest in Scotland but also serve as major business hubs, attracting a significant number of tax professionals.  

Leading employers in the tax sector 

The Big Four accounting firms continue to dominate the tax hiring landscape in Scotland, employing approximately 330 candidates. These firms are renowned for their comprehensive tax services and attract top talent from across the country. The top ten accounting firms, excluding the Big Four, employ over 150 tax professionals, while the rest of the tax professionals are spread across mid-tier firms and industry roles. 

HMRC’s role in tax hiring 

Her Majesty’s Revenue and Customs (HMRC) plays a crucial role in the tax sector, employing hundreds of tax professionals in Scotland. HMRC’s presence is vital for the implementation and enforcement of tax policies, and it continues to be a significant employer in the region. 

Job changes and professional movement 

In 2024, 287 tax professionals changed jobs out of a total of 1,889 professionals in Scotland. This movement indicates a dynamic job market where professionals are seeking new opportunities and career growth. The high number of job changes also suggests that employers need to focus on retention strategies to keep their top talent. 

Compensation and gender split 

  • The average total compensation for tax professionals in Scotland is £60,100. This figure reflects the competitive nature of the tax profession and the high demand for skilled professionals.
  • The gender split in the tax sector is balanced, with 53% female and 47% male professionals. However, there is a noticeable gender disparity at the senior levels.
  • Most senior appointments, such as Partners and Directors, are still male dominated, with over 60% being male. In contrast, female professionals make up 60% of the Tax Manager level, indicating a potential shift towards greater gender balance in the future

Attrition rates 

According to LinkedIn, the attrition rate within the Big Four accounting firms is around 19%, which is significantly higher than the 9% attrition rate observed in larger mid-tier firms. This difference may be attributed to the fact that Big 4 trained professionals are highly sought after by in-house tax teams. As such, when it is then time to move on they have the pick of opportunities. Mid-tier firms, on the other hand, may offer a more balanced work-life environment, contributing to lower attrition rates

Challenges and opportunities  

The tax hiring landscape in Scotland is not without its challenges. Recruitment difficulties have been exacerbated by the widening tax disparity between Scotland and the rest of the UK. High earners face significantly higher income tax bills in Scotland compared to other parts of the UK, which may deter top talent from relocating north of the border. Businesses may need to offer additional incentives or higher salaries to offset this discrepancy. 

Moreover, the freeze on higher tax thresholds has created a “fiscal drag,” pushing more employees into higher tax bands without corresponding increases in disposable income. This situation could limit workers’ willingness to take on extra hours, overtime, or promotions, impacting productivity. 

Despite these challenges, there are opportunities for growth and improvement. The Scottish Government’s first Tax Strategy aims to create a framework for tax policy development, with laudable aims for tax policymaking and commitments to evaluating key policies. This strategy could help address some of the current issues and create a more favourable environment for tax professionals in Scotland.  

How Brewer Morris can help you find your next tax job in Scotland 

The tax hiring landscape in Scotland is characterised by dynamic movement, competitive compensation, and significant gender disparities at senior levels. While there are challenges related to recruitment and retention, there are also opportunities for growth and improvement. By addressing these challenges and leveraging the opportunities, Scotland can continue to attract and retain top talent in the tax profession. 

If you are a tax professional looking for a new opportunity in Scotland, check out our latest job opportunities or contact me directly as some of my exclusive roles aren’t advertised.  

Alternatively, if you are a professional services firm looking to hire tax talent in Scotland, please submit a brief and a member of our team will be in touch.  

Jobs

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Associate Director – Business Tax Advisory

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Associate Director – Business Tax Advisory

Associate Director – Business Tax Advisory Location: Edinburgh The Company A leading professional services firm with a global presence is seeking an experienced Associate Director – Business Tax Advisory to join their dynamic and growing tax advisory team. This organisation is known for its collaborative culture, commitment to innovation, and dedication to delivering exceptional client […]
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Corporate and M&A Tax Manager

Corporate Tax Assistant Manager / Manager – Deals (M&A Tax)Locations: Glasgow, Edinburgh, Manchester, Leeds A leading advisory firm is seeking a Corporate Tax AM/Manager to join its high-performing Transactions Tax team. This is a unique opportunity to work within a fast-growing, specialist group that advises private equity and acquisitive corporates across the full deal lifecycle […]
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