Tax Graduate – Elgin 2026

We have a number of graduate vacancies within our different business lines and locations. Please apply for your first preference only. If you have other preferences, this can be discussed later in our recruitment process.

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.

As well as completing your professional qualifications, you will develop your interpersonal and commercial skills. This is through our induction experience, soft skills training programme (designed especially for our Early Careers colleagues), training on offer through our JC Aspire programme and our partnership with Moore Global, as well as networking events.

We have positions in our Tax team available for an August 2026 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.

All candidates are required to have the right to live and work in the UK permanently and without any restrictions.

To learn more about our recruitment process, click here.

The 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.
  
  

To read more about the Tax teams at JC click here.

Why JC?

Johnston Carmichael helps to build success stories that change lives - whether it’s our clients, our communities, or most importantly, our people, who now number over 900 across the UK.

We work with individuals and businesses all over the country and our expertise covers almost every industry sector. We’re also an independent member firm of Moore Global Network Limited, a global accounting and advisory network of over 37,000 advisers across more than 116 countries.

Everything we do at Johnston Carmichael is underpinned by our four core values – Doing The Right Thing, Standing In Other People’s Shoes, Leading Our Future and Remaining Relevant. We’ve created a range of ways to support our people to make sure every voice is heard, including our People and Culture Forum, and we encourage each of our sharp minds to be leaders of their work and learning. You can read more about our culture and values here.

In the last 10 years we’ve raised more than £450,000 for charity and continuously evolved our commitment to sustainable business practices. We are Gold sponsors of the Kiltwalk and also partner with Netball Scotland and England Netball, creating an enduring impact on the ground in our communities.

How Working For Us Can Work For You

To ensure you successfully complete your qualification, you will receive full study support which includes generous study leave. Following the training period, we offer hybrid working with the option of working from the office and home. As well as other company benefits including but not exhaustive to; a competitive salary, health care cash plan, annual leave, life assurance and mentoring and learning and development. Click here to see what’s on offer at Johnston Carmichael.

At Johnston Carmichael we are committed to diversity, equality and inclusion in the workplace. A copy of this policy will be made available on request. We also welcome applications from individuals who have had time away from paid employment.