Transparency data

Sharing HMRC information to assist the honours committees recommendations

Memorandum of Understanding for access to HMRC information to assist the honours committees in making ​recommendations​​​​​ about awarding honours to individuals.

From:
HM Revenue & Customs
Published
19 October 2023

Documents

Memorandum of Understanding: accessing HMRC information to assist Foreign, Commonwealth and Development Office honours committees in making ​recommendations​​​​​ about awarding honours to individuals

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Details

The purpose of this document is to set out the legal basis for the information sharing arrangement between HMRC and the Foreign, Commonwealth and Development Office.

The expected benefits are:

  • increasing the likelihood that the individual subject to the HMRC check will ensure that their tax affairs are in order and up to date
  • increasing the likelihood that other individuals in a similar position will be influenced to rectify their tax affairs if they become aware that poor tax behaviour is not consistent with the award of an honour
  • increasing the likelihood that taxpayers at large will maintain their trust in the integrity of tax administration by HMRC and comply with their tax obligations voluntarily if tax behaviour is seen as a factor when considering public reward and recognition via the honours system
  • reducing the likelihood that taxpayers at large will lose their trust in the integrity of tax administration by HMRC and so fail to comply with their tax obligations voluntarily
Published 19 October 2023