Sharing HMRC information to support the appointment of judicial roles in Northern Ireland
Memorandum of Understanding for access to HMRC information to the Northern Ireland Judicial Appointments Commission to support the appointment of judicial roles.
Applies to Northern Ireland
Documents
Details
The purpose of this document is to set out the arrangements for the exchange of information between His Majesty’s Revenue and Customs (HMRC) and the Northern Ireland Judicial Appointments Commission in relation to checks undertaken prior to making recommendations about judicial appointments.
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 a role in the judiciary;
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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 appointment to a judicial role
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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 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