Finance and accounting · Updated
Tax accountant interview questions
12 tax accountant interview questions, why UK employers ask them and what a strong answer covers, from corporation tax computations to HMRC enquiries.
Getting your CV ready too? Read the tax accountant CV guide.
Tax accountant interviews are technical and practical. Expect questions on computations, reliefs and recent legislative changes, plus questions on managing clients or internal stakeholders. Practice roles often ask about your portfolio; in-house roles focus more on tax accounting and working with the finance team.
Technical questions
1. Talk me through a corporation tax computation from the accounts.
Why they ask: It's the core of business tax work.
A strong answer covers: starting from accounting profit, adding back disallowable items such as depreciation and entertaining, deducting capital allowances, applying losses and reliefs, and the rate and payment dates.
2. What reliefs might be available to a growing company investing in equipment?
Why they ask: It tests applied knowledge.
A strong answer covers: the main capital allowances available for plant and machinery under current rules, and checking eligibility and timing for the client's specific spend.
3. How do the R&D tax relief schemes work at the moment?
Why they ask: R&D relief has changed significantly in recent years.
A strong answer covers: the current scheme structure, qualifying activities and costs, and the documentation HMRC now expects. Check the latest rules before your interview.
4. What's the difference between a tax provision and deferred tax?
Why they ask: Essential for in-house and tax accounting roles.
A strong answer covers: current tax as the amount payable on this year's profits, deferred tax as tax on timing differences between accounting and tax treatment, and how each appears in the accounts.
5. How would you approach a VAT partial exemption calculation?
Why they ask: A common indirect tax area.
A strong answer covers: splitting input VAT between taxable and exempt supplies, the standard method, de minimis tests and the annual adjustment.
6. What would you check before submitting a self-assessment return?
Why they ask: Accuracy and completeness for personal tax roles.
A strong answer covers: all income sources, reliefs and allowances, payments on account, and reviewing against last year for anything missing.
Client and stakeholder questions
7. Tell me about an HMRC enquiry you've handled.
Why they ask: Enquiries test technical and communication skills.
A strong answer covers: the issue, how you gathered evidence, your correspondence with HMRC, how you kept the client informed, and the outcome.
8. How would you explain a complex tax issue to a client with no tax knowledge?
Why they ask: Clients need to understand what they're signing.
A strong answer covers: plain language, focusing on what it means for them, the options and their costs, and confirming in writing.
9. How do you manage deadlines across a large portfolio?
Why they ask: Tax deadlines are fixed and penalties are real.
A strong answer covers: a deadline tracker, chasing records early, prioritising by risk, and escalating clients who send information late.
Development questions
10. How do you keep up to date with tax legislation?
Why they ask: Tax changes every Budget.
A strong answer covers: professional body updates, technical newsletters, CPD, and an example of a recent change you've applied.
11. What did you think of the most recent Budget?
Why they ask: It tests interest and current awareness.
A strong answer covers: two or three measures relevant to their clients or business, and their practical effect.
12. Where are you with CTA or ATT, and what's your plan?
Why they ask: Qualification progress matters in tax.
A strong answer covers: papers passed, your study plan and how you balance it with peak periods such as January.
Questions to ask them
- What's the mix of compliance and advisory work in the role?
- What type and size of clients would I work with?
- How does the firm support CTA study?