Guidance

Terms and conditions in HMRC

Updated 1 April 2022

Thank you for considering a role with HMRC.

Please find below a summary of HMRC’s terms and conditions. It is important to note that these are selected key topics and not a comprehensive statement of all HMRC’s contractual terms and conditions of employment. Should you be successful with your application, we will be provided you with a contract of employment with the full statement of our contractual terms and conditions.

As a candidate for a role, it is your responsibility to make yourself aware of the terms and conditions that will be in place when you join HMRC. As part of the recruitment process there will be opportunities to ask the named contact for the vacancy what this might mean for you, or about the role in general.

Important note: the new terms and conditions are fixed for all employees, the hiring manager or any other manager is not able to waive or alter them.

Employment terms

Probation period

If you are new to the Civil Service, you will need to successfully complete a probationary period of 6 months, during which your performance, attendance, conduct and behaviour will be assessed. The assessment is concerned with ensuring you can meet the standards required by HMRC in these key areas.

Annual leave

Until 31 August 2021 all colleagues will have a starting paid leave entitlement of 22 days per year, proportionate to your contracted hours (pro rata). This increases to 25 days per year (pro rata) after one years’ qualifying service and 30 days per year after 10 years’ qualifying service.

From 1 September 2021 (when annual leave changes agreed as part of HMRC’s reform deal are introduced), full-time employees have a starting paid annual leave allowance of 25 days per year, pro rata, which will increase by one day for each year’s qualifying service up to a maximum of 30 days.

If you’re transferring over from an Other Government Department (OGD), we will take account of your previous qualifying service, provided there is no break in your service between you working for your previous department and taking up service with HMRC.

If you’re transferring over from a recognised Non-Departmental Public Body (NDPB), you will have your previous qualifying service recognised from 1 March 2011, provided it is continuous with your service with HMRC.

Public and privilege leave

In addition to your annual leave allowance, you are entitled to paid public and privilege leave according to where your office is based as follows:

• if your office is based in England or Wales, you are entitled to 8 days’ public holiday and one day’s privilege holiday for the Queen’s Birthday
• if your office is based in Scotland, you are entitled to 8 days’ public holiday and one day’s privilege holiday for the Victoria Day/Queen’s Birthday
• if you are based in Northern Ireland, you are entitled to 10 days’ public holiday and one day’s privilege holiday for the Queen’s Birthday

The Queen’s Birthday may be taken at any point during the leave year. HMRC, at its absolute discretion, may require you to work on a public holiday or privilege day, in which case you may take an alternative day as leave (or an equivalent number of hours).

Public and privilege leave is calculated on a pro rata basis for part-time employees.

Mobility

A mobility clause in an employment contract requires a colleague to relocate and/or make changes to their role if required to do so by their employer.

You may be required to undertake other duties appropriate to your grade temporarily or on a continuing basis as HMRC reasonably considers necessary. In all cases, you will be given reasonable notice and your personal circumstances will be taken into account.

You may also be required to transfer permanently to any HMRC or other Civil Service post appropriate to your grade either in the UK or abroad, where this is considered necessary to meet business requirements. There may be a requirement to serve away from home for temporary periods of ‘detached duty’. This may be at locations which are not within reasonable daily travel of your home.

Hours of work

Working hours for all full-time employees are 37 hours per week, which excludes breaks and lunch breaks, which are unpaid. This is the same for all employees, whether they are based within or outside of London.

Your individual working pattern (i.e. the times and days on which you are personally required to attend for work to perform your contracted weekly hours) is contractually binding unless and until varied by HMRC, in accordance with flexibility provisions set out in your contract or the 2020 Collective Agreement. HMRC has the right to permanently change your individual working pattern (provided that certain conditions are met) with reasonable notice. We will always endeavour to take your personal circumstances into account if possible.

Although an organisation that operates 24 hours a day, 7 days a week, HMRC’s Standard Operating Hours are 07:00 to 20:00 Monday to Saturday. You can be asked to work any individual working pattern that falls within this. You may also be contracted or required to work outside those times as needed.

HMRC can also temporarily vary your role, your location, your contracted weekly hours or your individual working pattern as necessary in certain circumstances.

All special working arrangements, such as part-year working or compressed hours, are subject to review every 5 years.

Important information: Customer Services Group (CSG)

If you are applying for a role within our Customer Services Group (CSG), you need to be aware that there are specific working arrangements in operation to help us deliver improved services for customers and a better work experience for our people.

Everyone in CSG will have these contractual requirements as part of (not in addition to) their normal working hours:

• work a maximum of one evening late shift per week, which will finish at 8pm at the latest
• work a maximum of 6 Saturdays a year

CSG has standard operating hours from 8am to 8pm every day. This means everyone in CSG will start work no earlier than 7.45am, unless there is an agreed business need for starting earlier. It will make sure we’re ready to deal with customers as soon as our lines open at 8am and have enough coverage through the day.

Our new policy on homeworking means that everyone in CSG will have the same opportunity as others in HMRC to be able to work from home for 2 days a week. (See the ‘Flexi time and home working’ section for more information on this).

Sick pay

You will be entitled to full pay for one month in the first year of service plus one month at half pay. The entitlement will increase by one month full pay and one month half pay for every year of service up to a maximum 5 months full pay and 5 months half pay from the beginning of the fifth year of service. This will be calculated on a pro-rata basis for part-time and part-year employees.

Sickness absence is paid up to the 10 month maximum in any rolling period of 4 years. Previous qualifying service with HMRC or Other Government Departments (OGDs) will count when calculating your sick leave entitlement providing continuity of service is preserved.

Mark time

Mark time is where an individual’s basic pay exceeds the maximum of their pay range, and HMRC honours this salary to prevent an immediate drop in pay. This may occur for various reasons, for example, where an individual move to a new role or location with different pay arrangements.

All mark time arrangements in HMRC are subject to a 2-year limit. From June 2023 onwards, mark time arrangements for existing or new colleagues will be time limited and end after 2 years.

Flexi-time and home working

Employees working in roles graded up to and including Grade 6 will have access to a Flexible Working Hours Approach (unless notified that the role is unsuitable).

Where the role is suitable, employees will have the opportunity (though not a contractual entitlement) to work from home for 2 days per week, or more where the business agrees. This will include the ability to work evenings and weekends at home where it is appropriate for the role.