Sharing HMRC information to assist in appointments to the House of Lords
Memorandum of Understanding for access to HMRC information to assist House of Lords Appointments Commission in its vetting duties for appointments to the House of Lords.
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The purpose of this document is to set out the legal basis for the information sharing arrangement between HMRC and House of Lords Appointments Commission.
The commissioners believe that the disclosure of information to House of Lords Appointments Commission is necessary and proportionate because it is to inform the Commission on whether a nominee’s tax affairs are in order.
The expected benefits are:
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increasing the likelihood that the individual subject to the HM Revenue and Customs 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 HM Revenue and Customs 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 HM Revenue and Customs and so fail to comply with their tax obligations voluntarily. Trust would likely be lost if an honour was awarded to someone with negative tax behaviours and those behaviours became linked to the positive recognition that accompanies the award of an honour
Updates to this page
Last updated 2 September 2024 + show all updates
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Updated to include 2 amendments to cover checks on companies linked to the applicant and a line in the onward disclosure section to strengthen HMRC's position on unauthorised disclosures.
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First published.