By James Rodgers, Head of Tax Recruitment

The market for interim (contract/temporary) tax specialists in the UK has expanded significantly over the past few years. What began as a niche solution for short-term projects has become a mainstream resourcing strategy for in-house tax teams, advisory firms and corporates dealing with regulatory change, M&A, systems upgrades and capacity crunches. Below I map the main drivers of that growth, summarise the evidence, and explain what it means for employers and interim tax professionals.

A quick snapshot of the evidence

• HMRC’s work on the 2021 “off-payroll” (IR35) reforms showed material movement in how firms and workers are categorised;  HMRC estimates roughly 120,000 workers were affected by the reform in the private and voluntary sectors.
• Specialist tax hiring climbed in early 2025: LinkedIn reported UK tax vacancies rose ~14% year-on-year in Q1 2025, with strong activity outside London.
• The UK recruitment picture has shown recent signs of recovery in temp work; KPMG/REC (S&P Global) data flagged a fresh rise in temporary billings after a long run of contraction, signalling increased appetite for contingent resource.
• The Institute of Interim Management’s 2024 survey continues to position the UK interim market as an established and growing channel for senior, specialist skills.
• Parallel regulatory change (OECD Pillar Two / domestic “top-up” rules and HMRC guidance) plus digital programmes such as Making Tax Digital are forcing companies to invest in tax capability quickly, often through interim hires. GOV.UK and tax-adviser coverage show HMRC’s ongoing guidance and consultations on these rules through 2024–2025.

Why demand for interim tax specialists has accelerated

1.Rapid, complex regulatory change

From the rules on “off payroll working” (IR35) to global reforms like OECD Pillar Two and expanded HMRC digitalisation (MTD), tax teams are juggling new compliance regimes that require specialised, short-term technical input.

Many businesses prefer to bring in experienced interims to implement processes, run project workstreams or plug compliance gaps quickly rather than hire permanent specialists for work that may be temporary.

2. M&A, restructures and one-off projects

Uplift in M&A activity, carve-outs, integration work and tax transformation programmes create peaks of demand. Interims offer a fast way to scale expertise (transaction tax, transfer pricing, cash repatriation, due diligence) for a defined period and recruitment M&A market reports show growing investor interest in recruitment and interim businesses, reflecting that demand.

3. Skills shortage, specialisms and timing

The supply of tax professionals at all levels with niche experience (international tax, indirect tax, digital tax, transfer pricing, global anti-BEPS rules) remains tight. Employers therefore use interim specialists to access deep expertise immediately without long hiring lead times. LinkedIn’s data showing a rise in tax vacancies outside London supports the idea that demand is broad and not confined to the capital.

In most cases, the replacement of a permanent role takes longer than most hiring managers anticipate, leading to a gap between a new joiner coming on board and the current incumbent leaving. Most tax teams do not have the capacity to take on the extra workload during that period, and the delivery of that work cannot be compromised, so the Head of Tax or CFO is more likely to bring in an interim tax person to bridge that gap.

4. Cost-and-flexibility trade-offs

Economic uncertainty and cost pressure make businesses reluctant to take on permanent overheads; interims provide flexible capacity. For many firms, paying a premium hourly/day rate for the right short-term specialist is cheaper and less risky than recruiting a permanent hire that may become redundant if circumstances change. The Recruitment and Employment Confederation (REC)/KPMG reporting of rising temp billings indicates employers are increasingly willing to use temporary resource again.

5. Technology and digital projects

Implementation of MTD or tax-tech upgrades often requires project teams with a mix of tax knowledge and systems experience (tax technology leads, SAP/Oracle tax specialists). These roles are commonly fulfilled by interim contractors with cross-discipline experience.

What the growth looks like in reality

• Wider employer base: demand no longer comes only from Big Four and banks: corporates, mid-market groups and private equity portfolios are hiring interims for governance, delivery of tax workstreams and interim leadership.
• Geographic spread: regional hiring for tax roles has strengthened: firms are recruiting tax specialists outside London, increasing opportunities for interims nationwide.
• Rate dynamics: day rates for highly specialised tax interims have remained robust because supply of senior, hands-on specialists is limited. Employers trade off the premium for speed and risk mitigation. (Industry commentary corroborates continued premium pricing in specialist interim markets
  Risks & counter-forces
• IR35 / off-payroll uncertainty: the 2021 changes and subsequent HMRC updates have created friction and uncertainty for contractors and clients. Some firms reduced contractor engagement or shifted workers to PAYE, at least temporarily, a factor that disrupted the market in earlier years. However, that disruption has tended to push more businesses towards short, clearly scoped interim engagements rather than long PSC arrangements.
• Economic cycles: macro slowdown or budget pressure can push employers to pause hiring; evidence shows permanent hiring is more volatile than temp hiring, which can both contract and rebound quickly. Recent REC data shows temporary billings moved back into growth after a period of weakness.
  Practical implications for employers
• Use interims strategically: treat interim hires as not just stopgaps but to accelerate delivery (e.g., MTD rollouts, Pillar Two readiness, tax transformations).
• Scope engagements tightly: clear deliverables, defined governance and exit criteria reduce overall cost and speed onboarding.
• Mix capability: blend interim leads with retained or outsourced teams for continuity once projects finish.
  Practical implications for interim tax professionals.
• Be project-ready: highlight delivery achievements (systems migrations, tax health checks, CbCR/Pillar Two implementations).
• Invest in niche skills: international tax, BEPS/Pillar Two, tax technology and indirect tax remain high-value areas.
• Clarify IR35 status and commercial model: many clients now ask for certainty on engagement models up front - be ready to explain status and propose workable commercial terms.

Outlook: sustained demand, changing shape

Regulatory complexity (Pillar Two, domestic top-up taxes, MTD and tightened HMRC compliance and penalties), continuing M&A and the need for one-off technical skills all point to sustained demand for interim tax professionals. Data from LinkedIn and specialist hiring surveys across 2024–25 shows rising tax interim vacancies and improved temp demand, while government guidance and tax policy implementation work give employers recurring, time-bound needs for specialist resource.

In short: the interim tax market is no longer a cyclical curiosity, it’s a permanent, strategic channel for businesses to access specialist tax capability quickly.

Get in touch

Looking to hire permanent or interim tax professionals? Contact James Rodgers, SRM's Head of Tax Recruitment, on jamesrodgers@srmrecruitment.com or call 07852 322955.