Location: Elgin, Scotland
Contract:
Salary: Not specified
Work type: Not specified
Posted: 11 days ago
Deadline: 13/10/2026
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Three-year graduate tax training programme offering professional qualification support and hands-on experience across corporate, private client and specialist tax services.
The role
Our three-year graduate training programme offers experience, responsibility, and support from the start. We will give you full study support towards an ATT, CTA or ICAS qualification and give you a training contract to balance your work and studies.
In addition to completing your professional qualifications, you will develop your interpersonal and commercial skills through our comprehensive learning and development programme. This includes our induction experience, learning opportunities available through our JC Aspire programme, and partnership with Moore Global, as well as a range of networking events.
We have positions in our Tax team available for an August 2027 start.
About you
You will be a recent graduate with (or working towards) a first-class or 2:1 honours degree in any subject.
Alongside this, you will have a growth mindset and a passion for learning. You will demonstrate strong interpersonal skills, attention to detail and take pride in your work. Good time management, problem-solving skills, and the ability to make sound judgments are essential, along with a can-do approach.
As a graduate, you'll thrive if you're curious, open to new ideas, and comfortable navigating change. We value candidates who demonstrate digital confidence, sound judgement, strong interpersonal skills, as well as a genuine desire to learn and collaborate with both colleagues and clients.
All candidates are required to have the right to live and work in the UK permanently and without any restrictions.
Our Tax teams
We have positions available in the following specialities:
Corporate Tax: This involves working with clients including large corporates and multinational groups, owner-managed businesses, as well as advising on transactions.
Private Client Tax: This comprises compliance and advisory work, for individuals, trusts, partnerships, private equity and more, and covering areas such as inheritance tax planning.
Specialist Tax: This includes international tax, global mobility, share incentives, employment tax, and tax reliefs for video game and film production, research and development and construction projects.
How to apply
Apply directly through the company website. Clicking the link below will open the application page in a new window.

Location: Aberdeen, UK
Industry: Accountancy & Professional Services
Johnston Carmichael is Scotland’s largest independent firm of chartered accountants and business advisers, operating across Scotland and beyond. The firm is also a member of the international accounting network Moore Global. One of the UK’s top 10 accountancy firms, Johnston Carmichael is the Moore Global member firm in Scotland, a family of legally independent member firms with over 30,000 people across 113 countries. Johnston Carmichael’s team of sharp minds use their expertise and experience to act as trusted advisers offering detailed knowledge of over 14 sectors and keen insight to meet the needs of over 16,000 clients. Johnston Carmichael’s services include audit, personal and corporate tax, personal financial planning, corporate finance, restructuring, business advisory, consulting and much more.
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