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.
HMRC’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 organisation’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 HMRC’s strategy and on its implementation, including reviewing and challenging performance against the department’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:
You can read the HMRC Board’s terms of reference:
HMRC Board
The HMRC Board is advisory. It provides challenge and advice on HMRC’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 HMRC’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 years’ HMRC Board meeting summaries are available on The National Archives website:
Previous years’ 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 board’s committee structure consists of:
- Audit and Risk Committee
- Closing the Tax Gap Committee
- Customer Service Committee
- Nominations Committee
- Reform and Modernisation 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 across HMRC.
Its scope covers all aspects of HMRC 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 an HMRC context
- strategic processes for risk, control and governance of the accounting policies, the accounts, the Tax Assurance Commissioner’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
- Charlotte Moar, Non-Executive Member
- Andre Katz, Non-Executive Member
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.
Closing the Tax Gap Committee
The committee monitors performance of all aspects of how HMRC manages compliance, tackles non-compliance and addresses the customer debt balance. It monitors the compliance baseline yield target and progress, scrutinises operational compliance strategies, and makes recommendations on any additional steps that could help close the tax gap.
Membership
Chair: Bill Dodwell, Non-Executive Director
Members:
- Paul Morton, Non-Executive Director
- Penny Ciniewicz, Director General Customer Compliance
- Jonathan Athow, Director General Customer Strategy and Tax Design
- Alan Evans, General Counsel and Solicitor
- Helen Pickles, Chief People Officer
Customer Service Committee
The committee provides advice and challenge on proposals to improve customer service and experience against the backdrop of long-term customer strategies and makes recommendations on any additional proposals to make improvements to customer service performance and efficiency.
Membership
Chair: Jen Tippin, Non-Executive Director
Members:
- Michael Hearty, Non-Executive Director
- Myrtle Lloyd, Director General Customer Services
- Justin Holliday, Chief Finance Officer and Tax Assurance Commissioner
- Mike McMahon, The Adjudicator
- Nicola Harris, Independent Adviser
- Karen Prodger, Independent Adviser
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: Jayne 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
Reform and Modernisation Committee
The committee monitors efforts to drive tax system reform and building departmental technology and data foundations to create easier, more compliant automated and digital self-service, and makes recommendations on any additional reforms to modernise and digitalise the service.
Membership
Chair: Jayne-Anne Gadhia, Non-Executive Director
Members:
- Patricia Gallan, Non-Executive Director
- James Mitton, Director General for Enterprise Transformation Group
- Daljit Rehal, Chief Digital and Information Officer
- Suzanne Newton, Director General for Change Delivery
- Helen Pickles, Chief People Officer
Executive Committee
The Executive Committee (Excom) is the department’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 of HMRC business and corporate service function.
The Executive Committee oversees and assures all of HMRC’s work and is responsible for setting and delivering strategy. It also oversees the department’s performance, both in terms of immediate and future objectives.
Within a dedicated performance hub, displaying performance indicators agreed by the committee, it analyses HMRC performance 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 years’ meeting summaries are available on The National Archives website:
- Excom meeting summaries: September to December 2023
Executive Committee sub-committees
The Executive Committee is additionally supported by 6 sub-committees:
- Change, Investment and Design Committee
- Data Committee
- Making Tax Digital Executive Oversight Committee
- Professional Standards Committee
- Risk and Control Committee
- Strategy Committee
Change, Investment and Design Committee
The Change, Investment and Design Committee ensures that all change takes HMRC towards achieving our strategic objectives and approving the key design, investment and delivery points in a programme’s lifecycle.
Data Committee
The Data Committee provides oversight of HMRC’s Data Strategy, assuring effective governance, management, and use of data across HMRC.
Making Tax Digital Executive Oversight Committee
The Making Tax Digital Executive Oversight Committee provides collective oversight of Making Tax Digital’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 how HMRC administers the tax system and applies policies in accordance with its values. The committee considers how HMRC’s actions could affect trust in the tax system and public perception of fairness. It offers critical challenge to how HMRC exercises its powers, supporting good practice in the use of its powers and safeguards.
Terms of Reference
Further details can be found in the full Terms of Reference for the committee:
Meeting summaries
You can read summaries of the committee’s most recent meetings:
Meeting summaries from previous years are available from The National Archives:
Year in review
You can read annual summaries of the committee’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.
| Patricia Gallan |
| Katerina Hadjimatheou |
| Paul Morton |
| Emma Borg |
| Kirsty Britz |
| Glyn Fullelove |
Risk and Control Committee
The Risk and Control Committee provides oversight, governance and outcomes in relation to risk management and control issues that have the potential to adversely affect HMRC’s achievement of objectives and its reputation.
Strategy Committee
The Strategy Committee provides high-level oversight of HMRC’s strategy and how it is implemented across the department.