As 2025 draws to a close, the UK corporate tax market has proven to be one of the most consistently active areas within the profession. While not defined by a single seismic change, the year has been shaped by a combination of legislative complexity, economic pressure, ongoing reform and a persistent shortage of experienced talent.
For firms across the Big 4, mid-tier, boutiques and in-house tax teams, corporate tax has remained a core growth and recruitment priority throughout the year.
2025 in corporate tax was less about one headline reform and more about cumulative complexity. Firms have continued to navigate:
A sustained 25% corporation tax rate
Ongoing OECD BEPS 2.0 / Pillar Two implementation
Increased scrutiny from HMRC and regulatory bodies
Continued focus on tax governance, transparency and risk management
Ongoing M&A, restructuring and transaction-driven tax work
These factors combined to ensure that corporate tax teams remained under constant pressure, particularly at mid-to-senior levels.
Throughout 2025, recruitment in corporate tax remained consistently active rather than cyclical. Firms were not only backfilling attrition but actively building capacity to manage advisory workloads.
The strongest demand was seen at:
Assistant Manager and Manager level, where firms struggled most with talent shortages
Senior Manager level, particularly for individuals with advisory, international or transaction experience
Director-level hires, often focused on leadership, client origination and technical specialism
Graduate and junior hiring remained steady, but it was clear that experienced hires were the pinch point across the market.
While compliance remains the backbone of corporate tax teams, 2025 reinforced a clear trend: firms are prioritising advisers, not just technicians.
The most sought-after professionals were those with experience in:
Transaction support and M&A tax
International and cross-border structuring
Pillar Two and large-group advisory
Tax risk, governance and reporting
Working closely with CFOs, finance teams and legal advisers
This has led to greater competition for commercially minded tax professionals who can combine strong technical knowledge with client-facing capability.
One of the most notable trends of 2025 has been the continued strength of mid-tier and boutique corporate tax practices. Many have benefited from:
Clients seeking high-quality advisory without Big 4 scale
Increased deal activity among owner-managed and private equity-backed businesses
A growing preference among candidates for clearer progression and greater autonomy
As a result, these firms were some of the most active recruiters throughout the year, often competing directly with larger firms for the same talent pool.
In-house corporate tax recruitment in 2025 was steady but selective. Large groups continued to hire where there was a clear business case — particularly around:
Pillar Two readiness
Tax reporting and governance
Transfer pricing and international oversight
However, many businesses opted to retain lean in-house teams and rely on advisers, reinforcing the importance of strong professional services tax practices.
Despite healthy demand, 2025 presented several challenges:
A limited supply of experienced Managers and Senior Managers
Increased competition between firms, driving counteroffers and longer hiring processes
Candidates placing greater emphasis on hybrid working, culture and progression clarity
Firms needing to rethink retention strategies to avoid losing high performers
These pressures ensured that corporate tax recruitment remained candidate-driven, particularly at mid and senior levels.
As we move into 2026, there is little indication that demand for corporate tax professionals will slow. Ongoing regulatory scrutiny, international reform, deal activity and economic uncertainty all point towards continued reliance on strong corporate tax advisory teams.
For the profession, corporate tax in 2025 has reinforced its status as:
A strategically critical discipline
A stable and resilient career path
One of the most competitive recruitment markets within tax
For recruiters, it has been a year that rewarded deep market knowledge, honest candidate guidance and strong client partnerships — and that momentum looks set to continue.
