Tax Assurance Commissioner and Deputy Chief Executive and Second Permanent Secretary

Jim Harra


Jim began his career in the Inland Revenue as an Inspector of Taxes in 1984. In January 2009, he was appointed Director of Corporation Tax and VAT, responsible for optimising the design and delivery of these business taxes. Jim became Director of Personal Tax Customer Operations in March 2011, and Director Personal Tax Operations in October 2011. He was appointed Director General Business Tax on 16 April 2012. Most recently, Jim was appointed as HMRC’s Second Permanent Secretary and Deputy Chief Executive, taking up the post on 1 January 2018. Alongside these roles, he is continuing as Tax Assurance Commissioner.

Tax Assurance Commissioner

HMRC’s Tax Assurance Commissioner is the Head of Profession for Tax, and oversees and provides assurance of large tax settlements.

The Commissioner oversees the assurance and dispute governance arrangements that allow Parliament and the public to be confident that HMRC secures the right tax under the law when resolving tax disputes.

The Commissioner does not directly engage with taxpayers to discuss their specific tax liabilities, nor is he responsible for the HMRC operational units that manage taxpayers’ compliance.

Deputy Chief Executive and Second Permanent Secretary

The Deputy Chief Executive and Second Permanent Secretary is HMRC’s lead for exiting the EU, the policy partnership with HM Treasury and HMRC’s tax profession.

Previous roles in government

  1. Director General Customer Strategy and Tax Design

    • 2016 to 2017
  2. Director General Business Tax

    • 2012 to 2016


  1. Digital tax should not be a burden to businesses