Our governance
The main decision-making, executive, managerial and advisory bodies at HM Revenue and Customs (HMRC).
HMRC was established by the Commissioners for Revenue and Customs Act (CRCA) 2005, which gives the legal powers and responsibilities of the department to Commissioners appointed by the Crown.
HMRC바카라 사이트™s status as a non-ministerial department is intended to ensure that the administration of the tax system is fair and impartial.
John-Paul Marks is the First Permanent Secretary and Chief Executive, responsible for delivering the departmental strategy and for the organisation바카라 사이트™s performance.
Angela MacDonald is the Second Permanent Secretary and Deputy Chief Executive, responsible for customer service and compliance and enforcement activity across all taxes.
Together with the Executive Committee they are responsible for running HMRC.
We have a Lead Non-Executive, Dame Jayne-Anne Gadhia who, together with the Board, provides challenge and advice to the Permanent Secretaries and the Executive Committee on the design of HMRC바카라 사이트™s strategy and on its implementation, including reviewing and challenging performance against the department바카라 사이트™s business plan.
More information on how we are structured can be found in our organisation chart, and in the Governance Statement of our Annual Report and Accounts (see page 84).
HMRC Commissioners
Our Commissioners are responsible for the collection and management of revenue, the enforcement of prohibitions and restrictions and other functions, such as the payment of tax credits. They exercise these functions in the name of the Crown.
The Commissioners are also entitled to appoint officers of Revenue and Customs who must comply with their directions. The way in which the Commissioners conduct their business is governed by the Commissioners for Revenue and Customs Act. Decisions relating to the resolution of our largest and most sensitive cases are decided by 3 Commissioners, chaired by the Tax Assurance Commissioner.
HMRC has 6 Commissioners:
HMRC Board
The HMRC Board is advisory. It provides challenge and advice on HMRC바카라 사이트™s performance, delivery, strategy, capability and risk.
It does not advise on policy development nor the affairs of individual taxpayers.
The board is chaired by the Exchequer Secretary to the Treasury.
Board members
The board comprises of members of HMRC바카라 사이트™s Executive Committee and Non-Executive Directors.
Chair: James Murray MP, Exchequer Secretary to the Treasury
Members:
- Dame Jayne-Anne Gadhia, Lead Non-Executive Director
- John-Paul Marks, First Permanent Secretary and Chief Executive
- Angela MacDonald, Second Permanent Secretary and Deputy Chief Executive
- Justin Holliday, Chief Finance Officer and Tax Assurance Commissioner
- Michael Hearty, Non-Executive Director
- Patricia Gallan, Non-Executive Director
- Paul Morton, Non-Executive Director
- Jen Tippin, Non-Executive Director
- Bill Dodwell, Non-Executive Director
Reporting
The department reports on how the board operates in the Corporate Governance Statement within the annual report and accounts. This includes the attendance record at board meetings.
HMRC Board meetings
The board meets monthly. You can read summaries of HMRC Board meetings:
Previous years바카라 사이트™ HMRC Board meeting summaries are available on The National Archives website:
Non-executive board members
The non-executives on the board bring with them a wealth of experience from a range of backgrounds, including data analytics, Human Resources, IT, accountancy and the tax profession. Their skills and professional background brings an external perspective to the advice the board gives to help shape strategy and challenge performance.
The non-executive board members were appointed following recruitment exercises held in accordance with Cabinet Office guidance.
Board sub-committees
The board바카라 사이트™s committee structure consists of:
- the Audit and Risk Committee
- the Nominations Committee
Work is delegated to board committees, where smaller groups of non-executives and Executive Committee members can examine issues in more detail and present their findings to the board for discussion and conclusion.
Audit and Risk Committee
The Audit and Risk Committee provides assurance to the board and the Principal Accounting Officer on the accuracy and precision of financial statements and the strength of risk management and control processes acrossÌýHMRC.
Its scope covers all aspects of바카라 사이트¯HMRC바카라 사이트¯business, including appropriate oversight of the Valuation Office Agency (VOA).
The committee advises the board and the Principal Accounting Officer on:
- assurance processes and actions in relation to management of risks in anÌýHMRCÌý³¦´Ç²Ô³Ù±ð³æ³Ù
- strategic processes for risk, control and governance of the accounting policies, the accounts, the Tax Assurance Commissioner바카라 사이트™s annual report and the annual report of the organisation, including the Resource Accounts, Trust Statement and the National Insurance Fund Accounts
- recommending follow-up action in response to reviews of processes in settled tax cases.
- the planned activity and results of both internal and external audit
- the adequacy of management response to issues identified by audit activity
- when necessary, proposals for tendering audit services from contractors who provide audit services to the department
- anti-fraud policies, whistleblowing
- processes and arrangements for special investigations
Membership
Chair: Michael Hearty, Non-Executive Director
Members:
- Paul Morton, Non-Executive Director
The First Permanent Secretary and Chief Executive will be invited to each meeting and should attend periodically. The Chief Finance Officer will be expected to attend every full meeting, as will the Head of Internal Audit, the Head of Risk, and a representative from the National Audit Office. Other executives attend as the agenda dictates.
Nominations Committee
The Nominations Committee scrutinises and advises on:
- succession planning for ExCom, the board and senior management and senior-level talent, performance and reward
- systems for identifying and developing leadership, talent and high potential
- incentives and rewards for senior officials and advising on the extent to which these arrangements are effective at improving performance
Membership
Chair:ÌýJayne Anne Gadhia, Lead Non-Executive Director
Members:
- Patricia Gallan, Non-Executive Director and chair of People Committee
- John-Paul Marks, Chief Executive and First Permanent Secretary
Executive Committee
The Executive Committee (Excom) is the department바카라 사이트™s main executive forum and the primary place in which Commissioners make their decisions. Individual committee members have portfolios of responsibility that span each line ofÌýHMRCÌýbusiness and corporate service function.
The Executive Committee oversees and assures all ofÌýHMRC바카라 사이트™s work and is responsible for setting and delivering strategy. It also oversees the department바카라 사이트™s performance, both in terms of immediate and future objectives.
Within a dedicated performance hub, displaying performance indicators agreed by the committee, it analysesÌýHMRCÌýperformance against targets and considers ways to improve performance in all areas, including both customer service and value for money.
Executive Committee (Excom) meetings
You can read summaries of Excom meetings:
Previous years바카라 사이트™ meeting summaries are available on The National Archives website:
- Excom meeting summaries:
Executive Committee sub-committees
The Executive Committee is additionally supported by 4 sub-committees:
- Strategy Committee
- Change, Investment and Design Committee
- Making Tax Digital Executive Oversight Committee
- Professional Standards Committee
Strategy Committee
The Strategy Committee provides high-level oversight ofÌýHMRC바카라 사이트™s strategy and how it is implemented across the department.
Change, Investment and Design Committee
The Change, Investment and Design Committee ensures that all change takesÌýHMRCÌýtowards achieving our strategic objectives and approving the key design, investment and delivery points in a programme바카라 사이트™s lifecycle.
Making Tax Digital Executive Oversight Committee
The Making Tax Digital Executive Oversight Committee provides collective oversight of Making Tax Digital바카라 사이트™s progress against agreed individual and collective ExCom accountabilities. It provides an escalation route beyond the Programme Board where appropriate.
Professional Standards Committee
The Professional Standards Committee oversees howÌýHMRCÌýadministers the tax system and applies policies in accordance with its values. The committee considers howÌýHMRC바카라 사이트™s actions could affect trust in the tax system and public perception of fairness. It offers critical challenge to howÌýHMRCÌýexercises its powers, supporting good practice in the use of its powers and safeguards.
Further details can be found in the full Terms of Reference for the committee:
You can read summaries of the committee바카라 사이트™s most recent meetings:
Meeting summaries from previous years are available from The National Archives:
You can read annual summaries of the committee바카라 사이트™s work:
Membership
The Professional Standards Committee is comprised of the Executive Committee and 2 Non-Executive Directors and is supported by 4 independent advisers.
| Non-Executive Directors | Independent Advisers |
|---|---|
| Patricia Gallan | Katerina Hadjimatheou |
| Paul Morton | Emma Borg |
| Ìý | Kirsty Britz |
| Ìý | Glyn Fullelove |