Student Policy Sandwich Year Placement

HMRC is seeking two enthusiastic undergraduate student for a 9-12 month policy internship role, starting September 2025. Join our highly-skilled team and gain hands-on experience supporting the development and delivery of key indirect tax policies.
This is a unique opportunity to work at the cutting-edge of policymaking across areas like VAT, environmental taxes, gambling duties and more. You will directly contribute to shaping future legislation while building an in-demand skill set.
We provide extensive training, mentoring and professional support to help you thrive. If you are passionate about gaining vital work experience in the civil service, continue reading.
HMRC is the United Kingdom’s tax, payments, and customs authority. We have a vital purpose: we collect the money that pays for the UK's public services and help families and individuals with targeted financial support.
About the Team
This is an exciting time to join Indirect Tax in HMRC. We are responsible for the policy and process design which underpins the delivery of VAT, Insurance Premium Tax, Environmental Taxes, Transport Taxes (Oils and Air Passenger Duty), Alcohol, Tobacco and Gambling Duties, and the Soft Drinks Industry Levy.
We are also HMRC leads on the development and delivery of new taxes, such as the Plastics Packaging Tax. We pride ourselves in being a highly skilled, flexible, confident and forward-looking policy team.
As well as making a significant contribution to public finances, these taxes make an important contribution towards the government’s wider social, health and environmental objectives.
There are many exciting opportunities within Indirect Tax across a diverse range of policy development and implementation. Our teams are involved in the entire lifecycle of a tax - from design and customer insight, through to legislation and implementation and ultimately maintenance and continuous improvement! To further improve understanding of our taxes, we are also responsible for producing clear mentorship, responding to official correspondence, and supporting scrutiny of our roles from Parliament or the National Audit Office., As a Policy Intern, you’ll work within a professional environment and have a clear role and responsibilities from day one. You’ll gain vital skills, behaviours and knowledge, whilst receiving full support from both your manager and colleagues.
You’ll be involved in crafting, developing and delivering forward thinking government priorities, as well as developing relevant technical and policy skills to support your future career.
Main Responsibilities
+ Supporting the implementation of effective policies and engaging with internal and external partners.
+ Drafting detailed advice, guidance and mentorship to colleagues across HMRC, HM Treasury and external bodies.
+ Conducting research and data analysis to inform policy decisions.
+ Monitoring and evaluating the impact of existing policies.
+ Supporting the Directorates people engagement initiatives., We acknowledge that AI can assist you in your application. Find our guidelines here.
Sift
At sift your Personal Statement will be assessed, with the successful candidates being invited to interview.
We may also raise the score required at any stage of the process if we receive a high number of applications.
Interview
During the panel interview, your experience will be assessed, and you will be asked strength-based questions to also explore what you enjoy and your motivations relevant to the job role.
This is an example of a strengths-based question:
“It is often said that the customer's needs should come first. To what extent do you agree or disagree with this statement?”
There is no expectation or requirement for you to prepare for the strengths-based questions in advance of the interview, though you may find it helpful to spend some time reflecting on what you enjoy doing and what you do well.
Interviews will take place via video link. Sift and interview dates to be confirmed.
Eligibility
Please take extra care to tick the correct boxes in the eligibility sections of your application form. We understand mistakes sometimes happen but if you contact us later than two working days (Monday-Friday) before the vacancy closes, we will not be able to reopen your application for you. If you do make a mistake with your eligibility form, please contact us via: unitybusinessservicesrecruitmentresults@hmrc.gov.uk – Use the subject line to insert appropriate wording for example – ‘Please re-open my application – 383882 & vacancy closing date 14/01/2025’.
To check that you are eligible to apply for this role, please review the eligibility information before submitting your application.
Reserve List
A reserve list may be held for up to 12 months from which further appointments may be made for the same or similar roles – if this applies to you, we’ll let you know via your Civil Service Jobs account.
Merit List
After interview, a single merit list will be created, and you will only be considered for posts in locations you have expressed a preference for. Appointments will be made in strict merit order in line with the set number of roles in each location.
Criminal Record Check
Applications received from candidates with a criminal record are considered fairly in accordance with the DBS Code of Practice and the Recruitment of ex-offenders Policy.
Reasonable Adjustments
We want to make sure no one is put at a disadvantage during our recruitment process. To assist you with this, we will reduce or remove any barriers where possible and provide additional support where appropriate.
If you need a change to be made so that you can make your application, you should:
+ Contact the UBS Recruitment team via unitybusinessservicesrecruitmentresults@hmrc.gov.uk as soon as possible before the closing date to discuss your needs.
Complete the “Assistance required” section in the “Additional requirements” page of your application form to tell us what changes or help you might need further on in the recruitment process. For instance, you may need wheelchair access at interview, or if you’re deaf, a Language Service Professional.
Important information for existing HMRC contractual homeworkers:
Please note that this role is unsuitable for contractual homeworkers due to the nature and/or requirements of the role.
Terms and Conditions
Customer facing roles in HMRC require the ability to converse at ease with members of the public and provide advice in accurate spoken English and/or Welsh where required. Where this is an essential requirement, this will be tested as part of the selection process.
HMRC has a presence in every region of the UK. For more information on where you might be working, review this information on our locations.
The Civil Service values honesty and integrity and expects all candidates to abide by these principles. The evidence you provide in your application must relate to your own experiences.
Any instances of plagiarism or other forms of cheating will be investigated and, if proven, the relevant application(s) will be withdrawn from the process.
Recording of interviews is prohibited unless explicit agreement is sought in line with the UK General Data Protection Regulations.
Questions relating to an individual application must be emailed as detailed later in this advert.
Applicants who are successful at interview will be, as part of pre-employment screening, subject to a check on the Internal Fraud Database (IFD). This check will provide information about employees who have been dismissed for fraud or dishonesty offences. This check also applies to employees who resign or otherwise leave before being dismissed for fraud or dishonesty had their employment continued. Any applicant’s details held on the IFD will be refused employment.
A candidate is not eligible to apply for a role within the Civil Service if the application is made within a 5 year period following a dismissal for carrying out internal fraud against government.
New entrants will join on the minimum of the pay band.
Please note that, if you are applying for roles on a part-time basis, the salary agreed will be pro-rata, reflective of the working hours agreed within your contract.
If you experience accessibility problems with any attachments on this advert, please contact the email address in the 'Contact point for applicants' section.
Feedback will only be provided if you attend an interview or assessment.

Security
Successful candidates must undergo a criminal record check.
People working with government assets must complete baseline personnel security standard (opens in new window) checks.

Nationality requirements
This job is broadly open to the following groups:
+ UK nationals
+ nationals of the Republic of Ireland
+ nationals of Commonwealth countries who have the right to work in the UK
+ nationals of the EU, Switzerland, Norway, Iceland or Liechtenstein and family members of those nationalities with settled or pre-settled status under the European Union Settlement Scheme (EUSS) (opens in a new window)
+ nationals of the EU, Switzerland, Norway, Iceland or Liechtenstein and family members of those nationalities who have made a valid application for settled or pre-settled status under the European Union Settlement Scheme (EUSS)
+ individuals with limited leave to remain or indefinite leave to remain who were eligible to apply for EUSS on or before 31 December 2020
+ Turkish nationals, and certain family members of Turkish nationals, who have accrued the right to work in the Civil Service
Further information on nationality requirements (opens in a new window)

Working for the Civil Service
The Civil Service Code (opens in a new window) sets out the standards of behaviour expected of civil servants.
We recruit by merit on the basis of fair and open competition, as outlined in the Civil Service Commission's recruitment principles (opens in a new window).
The Civil Service embraces diversity and promotes equal opportunities. As such, we run a Disability Confident Scheme (DCS) for candidates with disabilities who meet the minimum selection criteria.
The Civil Service also offers a Redeployment Interview Scheme to civil servants who are at risk of redundancy, and who meet the minimum requirements for the advertised vacancy.

Diversity and Inclusion
The Civil Service is committed to attract, retain and invest in talent wherever it is found. To learn more please see the Civil Service People Plan (opens in a new window) and the Civil Service Diversity and Inclusion Strategy (opens in a new window)., Appointment to the Civil Service is governed by the Civil Service Commission’s Recruitment Principles. You have the right to complain if you feel there has been a breach of the Recruitment Principles.
In the first instance, you should raise the matter directly via ubsrecruitmentcomplaints@hmrc.gov.uk. If you are not satisfied with the response, you may bring your complaint to the Commission. For further information on bringing a complaint to the Civil Service Commission please visit their website.

Ideally, we are looking for someone with excellent interpersonal and communication skills (oral and written) and to be confident in their ability to develop their knowledge to provide clear and evidenced advice to senior colleagues and support policy development work., + Studying towards an undergraduate degree and eligible for a ‘sandwich’ intern year or taking a gap year between your second and third year.
+ Experience in researching, coordinating and analysing facts and data.
+ Have a flexible approach to dealing with an exciting and varied workload.
Successful candidates will need to be able attend the Liverpool city centre office 3 days a week throughout the whole period of your placement., Combined TC and OGD Pay - English Opens in new window (docx, 132kB)

Alongside your salary of £26,637, HM Revenue and Customs contributes £7,716 towards you being a member of the Civil Service Defined Benefit Pension scheme. Find out what benefits a Civil Service Pension provides.
HMRC operates both Flexible and Hybrid Working policies, allowing you to balance your work and personal commitments. We welcome applications from those who need to work a more flexible arrangement and will agree to requests where possible, considering our operational and customer service needs.
We offer a generous leave allowance, starting at 25 days and increasing by a day for every year of qualifying service up to a maximum of 30 days.
+ Pension - We make contributions to our colleagues’ Alpha pension equal to at least 28.97% of their salary.
+ Family friendly policies.
+ Personal support.
+ Coaching and development.
To find out more about HMRC benefits and find out what it’s really like to work for HMRC hear from our insiders or visit Thinking of joining the Civil Service