Transparency data

Sharing HMRC information to support the appointment of judicial roles

Memorandum of Understanding for access to HMRC information to support the appointment of judicial roles.

From:
HM Revenue & Customs
Published
19 October 2023

Applies to England and Wales

Documents

Memorandum of Understanding: accessing HMRC information to support the appointment of judicial roles

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Details

This publication sets out the arrangements for the exchange of information between HMRC and the Judicial Appointments Commission Selection and Character Committee to inform their appointments process. It also supports HMRC functions of collecting and managing revenue and is necessary and proportionate because ​it supports wider government aims and fulfils HMRC functions.

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 a role in the judiciary

  • 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 appointment to a judicial role

  • 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. Trust would likely be lost if a role in the judiciary, including those presiding over tax tribunals, were awarded to someone with negative tax behaviours and those behaviours became linked to the positive recognition that accompanies the award of such appointments

Updates to this page

Published 19 October 2023

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