Sharing HMRC information to assist honours committees recommendations
Memorandum of Understanding for access to HMRC information to assist honours committees in making recommendations about awarding honours to individuals.
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The purpose of this document is to set out the legal basis for the information sharing arrangement between HMRC and Cabinet Office.
The integrity of the honours system is protected by the carrying out of probity checks with a number of government departments.
As part of this vetting process, the Honours and Appointments Secretariat, within the Cabinet Office, 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 expected benefits are:
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increasing the likelihood that the individual subject to the HMRC check will ensure that their tax affairs are in order and up to date
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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
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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
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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