In this market update, Eimeir Walsh explores the key trends shaping the interim tax market in 2026. As organisations navigate cost pressures, restructuring and increasing investment in AI and automation, interim tax professionals are becoming an essential source of flexible expertise. Demand remains strong across M&A projects and compliance cycles, while supply constraints at manager level and the rising cost of Big 4 secondees are further driving businesses to rely on experienced interim talent.
The year to date has been one for the history books, with the geopolitical developments in the Middle East, South America, Greenland and beyond. Against this unpredictable global backdrop, the interim tax market has been just as active, picking up where it left off after an exceptionally busy 2025.
Last year, one of the key talking points with our clients was cost pressure. Budget constraints and challenging operating conditions meant many large businesses were forced to review headcount, with redundancies becoming a common feature across the market.
So far this year, we have seen the focus of cost pressure evolve. Rather than being driven primarily by wage inflation, many organisations are now reallocating spend toward technology investment – particularly AI and automation initiatives. In this environment, interim solutions continue to offer a flexible and cost-effective way for tax teams to access expertise without long-term hiring commitments.
A clear structural shift is underway across FTSE-listed and large privately owned groups.
Many organisations are reassessing their portfolios, simplifying complex corporate structures and divesting non-core or underperforming business units. At the same time, international corporate transactions and private equity investment continue to scale.
For tax teams, this has created a steady pipeline of complex projects. We are seeing increased demand for tax professionals with experience in:
In 2025, we worked on twice as many interim M&A mandates compared to 2024, reflecting the broader rise in corporate restructuring activity.
That momentum has continued into 2026. Already this year, we have supported a number of interim M&A and international tax advisory hires, typically at the senior manager level, where clients are seeking individuals with experience operating within large multinational environments and advising on international transactions.
Demand for high-quality UK and international corporate tax professionals remains consistently strong, particularly in H2, when many organisations require additional support for December filing deadlines and January year-end reporting.
As a team, we support more than 100 contract assignments of this nature every year. However, the market remains tight.
Demand significantly outstrips supply at the manager and assistant manager levels. Many professionals at this stage are established in permanent roles, resulting in limited movement, long notice periods and a restricted talent pool.
International talent, therefore, plays a critical role in bridging the gap. Irish and Antipodean candidates in particular provide an important supply of interim professionals. Typically arriving in the UK between June and September, they enter the market precisely when many tax teams begin ramping up for year-end compliance cycles.
Against the backdrop of cost pressures, restructuring, and the continued offshoring of operational tax work, many organisations are reassessing how they access short-term expertise.
Increasingly, interim contractors are proving to be a more flexible and cost-effective solution than secondees from large accounting firms.
To illustrate this, we analysed data gathered from our clients in 2025, comparing the cost of Big 4 secondees with independent interim contractors.
| Level | Secondee rate per day | Interim rate per day* |
| Part qualified | £600 – £800 | £400 – £550 |
| Newly qualified | £900 – £1,200 | £550 – £650 |
| Experienced manager | £1,500 – £1,800 | £710 – £950 |
| Senior manager | £2,000 – £2,500 | £950 – £1,260 |
*The interim rate represents the total cost to the client, including candidate pay, NI, pension contributions and Pure’s fee.
Beyond the cost comparison, flexibility is another key advantage.
Interim professionals can be scaled up or down, extended or redeployed as business needs evolve. Secondee arrangements, by contrast, are often fixed and tied to the supplying firm’s structure.
Additionally, onboarding timelines are typically much faster. In many cases, interim hires can move from CV submission to start date in under two weeks, enabling tax teams to respond quickly to unexpected workload spikes.
From a candidate perspective, rates are expected to remain broadly stable in 2026, with little movement compared to 2025 levels.
| Title | Average day rate | Fixed-term contracts |
| Head of Tax / Director | £700 – £1,200 | £120,000 – £180,000 |
| Senior Manager | £600 – £800 | £90,000 – £130,000 |
| Manager | £400 – £600 | £75,000 – £90,000 |
| Assistant Manager | £300 – £400 | £60,000 – £75,000 |
While rate stability remains the headline, demand for strong interim talent continues to outpace supply in certain areas – particularly compliance-heavy roles and project-driven advisory work.
2026 is already shaping up to be another year of rapid change across both the political and tax landscapes.
Despite this uncertainty, the interim tax market continues to demonstrate its resilience and adaptability. Organisations are increasingly relying on interim professionals to navigate restructuring projects, compliance cycles, and evolving regulatory demands.
For many tax leaders, building flexibility into their teams is no longer a contingency plan – it is becoming a core part of workforce strategy.
Pure Search is a specialised global search and recruitment firm that focuses on identifying leading talent across corporate governance functions: Audit, Compliance, Legal, Risk, Finance and Tax.
If you’d like to have a conversation about your tax or corporate governance functions, please get in touch.
