By Paige Roache, published 9 January 2026
Recent attention on “phoenixism” - where companies are liquidated and re-formed to avoid tax liabilities – has brought renewed HMRC scrutiny to recruitment firms and the advisers that support them. This has significant implications for the wider accounting and tax profession, as HMRC continues to strengthen its enforcement activity around insolvency, compliance and director behaviour. For UK businesses, the margin for error is narrowing, and the reputational and financial risks of non-compliance are increasing.
For hiring managers, particularly within practice and in-house finance teams, this environment places greater emphasis on recruiting accountants and tax professionals with strong compliance knowledge, ethical judgement and experience of regulated environments. It also highlights the importance of partnering with recruitment agencies that operate transparently, follow regulatory requirements and have a proven track record. In times of heightened scrutiny, working with an established agency that understands both the tax landscape and compliance obligations can help mitigate risk and ensure hiring decisions stand up to regulatory examination.
From a candidate perspective, job seekers with experience in compliance-focused roles or responsible advisory work are increasingly attractive to employers. At Sheridan Maine, we are seeing strong demand for professionals who can help organisations navigate complex tax rules in a compliant and sustainable way. For both candidates and employers, choosing to work with a long-established, reputable recruitment partner provides confidence, continuity and protection in an environment where HMRC scrutiny shows no signs of easing.
