HMRC business appointment rules advice
Source: data.gov.uk (2025-12-16)

All outside appointments or employment taken up by former HMRC staff at senior civil service levels SCS1 and SCS2.

This page provides information about outside appointments or employment taken up by former members of HM Revenue and Customs (HMRC).

It covers former staff at senior civil service levels SCS1 and SCS2 and equivalents and which fall within the scope of the business appointment rules. It also covers special advisers of equivalent level.

u*gh\׊͖ a��)[ |pei#Ŀr4"Ͻ)wK3%2H%7U2UK̘h9 CՒ
ĕ; c_%
r*L3Cwǘe?0d,w]m1"]L:\c
aݻZoe/ێ[0�Bls2z/�  _aÎK
towi\K@
I7=C/@{/c+Т< _lͬ25o}$}2OeO
.fk)ȆkMd
yQ{Rq(1ڔoK
AdlfmܰeV_1=NaoB!/l
e}i訉4"IY&N䒋*4".5!s0ZӐ(S)MTMQ`/2R)'/[eDp
BDZIPs,7gd
, e$G*h
rHֵM#R
M(6'o."*9&5j\"sE*8@U?JNN(sPފF M$O6gJcNON蘍OQ}4O-^N[id>|~q D21
ji
YPJ2:F(Mol%]
El4^覱RlPvwh09v(H^`&*a[atФS%[tTltߐ
4IJJEVf"Ԉ3�&9l`j!
PxS66L
[rlhDu!.`2|l?>FEɺ.l*RdkMm(dvV6I*Mj4?[ۘ9.]XZnqZ}4'm
]zmVު%(|sݰtUkW4sik
1Jzٺ
`8w)e�| h=
E

hD[
�k=< $Bޑ4Reca=N =TR<^k4LcpC ۜf΋pj0
ef-39l iõcQ1[k'[gjCʔD۶MhmpBd}rרiY
_ju#bofKX6?L&6hFdD(Mql{J)hMފI2$qw~RHAh
XZʒpMD$>Ҫк(K"G+ JssS@%Me&d,&e
4&%8r"Rno?Z̶}
h[x5~?
!-D+6˕q'5fgu
)/=�JD|o|TyvfDyY*?LЧY>o:3۾
.Ÿnuq߻
!
p<@sS&.0,,C\�D̡
]q+0/]Q1~,kL$"
Qg!R@hj Sg8|T
wG|fgmzK 
b�
˺͂ ŽF/df넘.Tg o^ػ^\!7�ƣO$:Fc}Ul6@Lu:H@dV:wvq5RZ14JA

Pޟ!>o6@_p|@
BhYU?
Gwq=iC$"m8M9AQL1F6X!I-.E;tD1!J&iVW
g)1ݲ2, *0Gw^gEu(Kr1#%|+iC FۤDjDc)Izo>`T9S|bz#ucOtϏ?69%Q>5(&۶-Yxs܄&&
r
Z"%Ib%
>!4 pT][zկ?~|
7z4l
'"aox ]3|{pv\EY @r5
J!˙RrSu)o⪅tF
K#ص_uvΠOMAJFEHsn�3dxM󂁛k81Z�Sa@S
Syח"0;vQ)RMlkҿ!~
iܢ
`Z䭟"޴-{L[^va(%ܹ/OIU
GU2: <
2
q͇,f�:ް
x;sJ
ʀ
f$Hqn
i m& v/CbwqjG%g'p
\ʶ~A.,
Eq.0P
L(
Ӏa<op?bsY�_q' -|؍p
9g+`Xafͫ: j@a[cAFH8ӜgiАq8w,#
Meb{fO'QS;9,%:i9x3-1t0"$
"IxY˂Q}L&$_f+.ۜ-JC 86
d`e_.dsm�G[㞌2)lb?A_;D5X5qLؾ2.+@H
©ԙʑ>[e'K8o'F>g\k6dc,[x010YR;3xwm1AeUh#K!oحR}9q\qJr}B})[:SShx9pZL{(KnCw÷\'NN
/Jr_7;T%* F
w[*xQq])I-$tZ\h?8tjUPqϩR¸]Br{rR\[tlj*x*
ÑbAY@侏9'Bc'Ta4W
Ye3s+s$�
J\�·7*g +I²;[[LHA*w
}+˕ǃE\jԚUVܵq{. ŕn\\Gq4'%%0]&I#{xӓpC$DR)`+n۱LB
zCJ@
UcGiE[ @bQx\sL
pG!gAi)\&� Ғ㘐2b~AR{+u~+ݩe9y
dOf ?F٪P@
:dפ^
u뉸([
Fҫ&wupfq:<8K8# j2

xc`^
e^V@*7X6wq u|Ы2L
[mdt
t8֦e<w&56tJ<Rczq]Uo`ÖG
jGS3MӳH6
g?t}j㦙pOihx
CWZ`
}XG'&?t#3bwsf
KA-~]Cx
wP*<:!:|;( y~^z S)E:`
P"6QCՖ_ANy2]$Fx
T*mV%qI8olM̳[
?T{9me7-׀YV
Hq*T k
^7|0lT?
g:(̶,DGh]GP6Lcmܺn>`:r[
t43Bu5S/QfP $8Ιr6{ܗ
$;ec
wV2
Pv[.g４zb؏Mtދ.,C5駴\6ܙ6zERI:Yr7ZЌ
ϱ8؈0M{X}; &Dq.X:ssV=='<8&
G~ ̹U:,`S5(/
E k

/U>'썶=3Tt(Z�DS#i&"x=ϥt

e
TxF!ƂZ
$Yz=j 4 RKJo޳pP8f̊^9;,c&qN)Xb='GJ1}\(-iwP?|2=I>\kgΟb`Tp*ǋx^_2eHw, <<~$jֺ94w;BÙvCzHK

ڞ5
a"�WMk(
�TZ
l
CdȢ5MpMJtpJ4MdPR&0=jP|>-h~T0
iZMz
el0ˁXDF%*tGT?d(j[P9KױЮ\;W/Qn 7yB. Jf@R 9\XQ~ލStMmਓlQu:w)Zbe#aXa4"Д^�>9Ka"eZhܙ<ܹz*wuUIP FıL׿d>

(ö V+Ri }>#i(,l
3ZH+2FVĢJD0[t9 { Owh16G:R2,JL"cJRN%gFFd
]ݥ?
O �Eg@Y±
^K#IPg
:a
J~MpR\�:i?y`%i89CR̀�鋺SG/R
SkEb5 o`2<Zޕݮ�⹛+RH >zny@"h8 Z+ÉޣrTH
D8^ǳ#o%tW5].p&0kەDgs {vӖ",UÆȱYE
3&^º|&V,7 n�Fu$w;^+74>#:8mLp~<.1Jj& D<{ֆ/;Z
x*
$2\a&-65x!I~}�Z H
^nuG
!z
&
meV4yM4Ԉ4\(ʹ %n#nAP +
4fn2;HbROR3)?Lrm<7EʏA
r#(2[ޞ`N�?͘\!
`6(̚ny6.cO=n/yí<'gkᅷ^%
CI.ĳZC1v"8l?QcCp'Ʀ/{T9wr}7
9VVom5~1
H0A7l&VJ118A8{]VWa/EP$vBZ f
4_߽e1EZy$PK"
y1={gH431 #)!X"7C yf7I8ǿ4U'E
1 Uy0 =s
3=Y^iy0+ tŏ춛bV3q _0ȭi

0ja?K!j
eQvg7/y֓DmCO
ȡte)Χ^R 8*#Ѭ1 doa]\;5�o"#bȱ˽ty|G3Ɍ`KByqnޠ\guRqZ]^ME*ް@^CJZj}xM5gt!m_]0n$T<`EM0 ;
\:
mhbrF

3*T3vT[LAŰox{7c%ǭg
zvZg+66#ٞ+ jITI
)Hc5|xXSyLĵWe!
EB/HCo3Fb s̗lی\FyQ6YeKJS9S*7\)^xgDR`/G?
#G+jfbmp2xӍ|@isx5؈n'J%E v5،9, =!o^BU'R3U0vMu}MJ G@@ä-Mvb
0Cf
r)3vGP&,1̩=
LƉa^Axh;}S

F.GŰuo7>8N,
pj϶W*jfE
O]L)+AP{|8Iy?Ų݁;~08!ep
t ]",RMs@7XU@'
 
jzS8r
]|
,k[_EZ DBJ
Лrf_1p