Luke Freere examines a growing talent gap in tax: the shortage of professionals with hands-on tax reporting experience. Structural changes in training, fewer secondments, and increased automation have reduced practical exposure, just as demand for in-house reporting rises. As a result, firms are shifting hiring strategies toward potential and long-term development, while tax professionals are being encouraged to seek reporting experience earlier to future-proof their careers.
But in today’s market, one capability is quietly slipping through the cracks… hands-on tax reporting experience.
And the gap is widening.
When working closely with hiring managers and Heads of Tax, I’m seeing a clear trend emerge: there’s no shortage of technically strong tax professionals, but those with real, practical reporting exposure, especially at the mid-senior level, are becoming increasingly rare.
So, what happened?
The shift didn’t happen overnight. It’s the result of structural changes in how major firms develop their people.
For years, Big 4 firms routinely offered secondments into tax reporting teams. These placements gave rising talent invaluable experience in provision calculations, reporting cycles, automation tools, the whole lot. It was a rite of passage.
Today, that pathway has all but disappeared.
I recently worked with a standout candidate who chose to pursue a reporting secondment. Her initiative made her exceptional – not because she was unusually ambitious, but because opportunities like hers are no longer the norm.
Top 10 firms show the same pattern: fewer secondments, fewer reporting rotations, fewer professionals gaining hands-on experience early in their careers.
At the same time, firms are increasingly automating or outsourcing reporting work to shared service centres or centres of excellence. Big 4 professionals are being steered toward advisory, strategy, and high-value thinking – incredibly important skills, but they don’t always translate into the practical demands of an in-house reporting role.
Meanwhile, Heads of Tax are under pressure to bring reporting back in-house to cut costs, centralise teams, and regain control. The result is a perfect storm: demand rising, supply shrinking.
Conversations with Heads of Tax Reporting paint a consistent picture. Experienced candidates do exist, but they’re “few and far between.” As a result, hiring strategies are shifting. Instead of waiting for the unicorn candidate who ticks every box, leaders are increasingly looking for:
It’s a long-term investment, but it’s the only strategy that aligns with today’s talent landscape.
High-potential candidates with the appetite to learn: They may not have direct reporting experience yet, but with the right support, they can develop it and often bring fresh strengths to the team.
ACA/CTA-qualified professionals from Tax Technology: These individuals often understand automation tools like Alteryx, think in data, and embrace process improvement. They may need training on reporting frameworks, but their adaptability makes them strong contenders.
If you’re early in your career and thinking about moving in-house one day, now is the time to be intentional.
1. Put your hand up for secondments
If you’re in a Big 4 or Top 10 firm, actively seek out reporting exposure. Provision work, automation tools, compliance cycles- these experiences are becoming rarer and more valuable. Don’t wait to be tapped on the shoulder.
2. Don’t underestimate reporting
Reporting isn’t “boring”, it’s foundational. If you want to become a credible, well-rounded Head of Tax, you need those skills. Without them, it’s difficult to lead a tax function with authority. Lean in now; it will pay off later.
The role of the recruiter is evolving, and it’s no longer about matching CVs to job specs. It’s about:
The market is telling us something: we can’t rely on ready-made candidates anymore; we need to cultivate them.
With the right mindset and strategy, this challenge becomes an opportunity to rethink how tax reporting talent is developed, supported, and retained. And those who adapt now will be the ones who build the strongest tax teams in the years ahead.
If you are a tax professional navigating this shift or a business thinking about how your tax function needs to evolve, I’d be interested in your perspective.
