Honours nominations probity and propriety checks completed by HMRC
Updated 20 October 2023
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Background
The Honours and Appointments Secretariat in the Cabinet Office coordinates the operation of the honours system. It provides administrative support to the independent honours committees that consider nominations.
The integrity of the honours system is protected by the carrying out of probity checks with a number of government departments before names are submitted to the Prime Minister and The King for approval.
As part of this vetting process, the Honours and Appointments Secretariat may ask HMRC to advise about any potential risk posed to the government and the Crown by honours candidates in respect of their tax affairs, by reference to a low, medium or high rating. Checks are requested on a proportionate basis, taking account of the level of the honour and the profile of the individual.
The Memorandum of Understanding details the legal basis on which HMRC share information with the Cabinet Office.
Information released
The table shows the number of advisory ratings provided by HMRC to The Honours and Appointments Secretariat:
| Rating | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 |
|---|---|---|---|---|---|---|---|---|---|
| Low Risk | 812 | 835 | 909 | 712 | 731 | 627 | 710 | 858 | 693 |
| Medium Risk | 23 | 25 | 36 | 11 | 22 | 16 | 11 | 22 | 27 |
| High Risk | 12 | 9 | ≤5 | ≤5 | ≤5 | ≤5 | 6 | <5 | <5 |
The Main Honours Committee will take the risk rating from HMRC into account, with other information, to reach a decision about whether to recommend the award of an honour to an individual. These figures relate to people under consideration for an honour, not the final recipients of honours.
Where the number of ratings provided by HMRC is equal to or less than 5, the information has been withheld by HMRC under the exemption at Section 44(1)(a) of the Freedom of Information Act (FOIA), which applies when the information is prohibited from disclosure under any enactment.
In this instance, the relevant enactment is section 23(1) of the Commissioners for Revenue and Customs Act 2005 (CRCA).
The effect of section 23 is to prohibit HMRC from disclosing information held in connection with its functions which would specify the identity of a person or enable the identity of person to be deduced.
Further information
Guidance on the honours system details its integrity and how it works.
Requests for information under the Freedom of Information Act can be emailed to HMRC.