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Appointment is on substantive promotion conditional on the successful completion of a Training Assessment Period (TAP).
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Individuals who fail to pass any of the required tax professional assessments after 2 attempts will revert to their previous grade, unless they are able to demonstrate that they can apply the relevant knowledge and skills consistently and effectively
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Individuals who do not complete the essential learning within the TAP, or where they are unable to demonstrate they are effective in the role, will revert to their previous grade and will be found a different post or placed in the redeployment pool as appropriate