Our governance
Source: gov.uk (2025-12-04)

The main decision-making, executive, managerial and advisory bodies at HM Revenue and Customs (HMRC).

HMRC was established by the Commissioners for Revenue and Customs Act (CRCA) 2005, which gives the legal powers and responsibilities of the department to Commissioners appointed by the Crown.

HMRC’s status as a non-ministerial department is intended to ensure that the administration of the tax system is fair and impartial.

John-Paul Marks (https://www.gov.uk/government/people/john-paul-marks) is the First Permanent Secretary and Chief Executive, responsible for delivering the departmental strategy and for the organisation’s performance.

Angela MacDonald (https://www.gov.uk/government/people/angela-macdonald) is the Second Permanent Secretary and Deputy Chief Executive, responsible for customer service and compliance and enforcement activity across all taxes.

Together with the Executive Committee (https://www.gov.uk/government/organisations/hm-revenue-customs/about/our-governance#executive-committee) they are responsible for running HMRC.

We have a Lead Non-Executive, Dame Jayne-Anne Gadhia (https://www.gov.uk/government/people/jayne-anne-gadhia) who, together with the board, provides challenge and advice to the Permanent Secretaries and the Executive Committee on the design of HMRC’s strategy and on its implementation, including reviewing and challenging performance against the department’s business plan.

More information on how we are structured can be found in our organisation chart (https://www.gov.uk/government/publications/hmrc-organisation-chart), and in the Governance Statement of our Annual Report and Accounts (https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2023-to-2024) (see page 84).

HMRC Commissioners

Our Commissioners are responsible for the collection and management of revenue, the enforcement of prohibitions and restrictions and other functions, such as the payment of tax credits. They exercise these functions in the name of the Crown.

The Commissioners are also entitled to appoint officers of Revenue and Customs who must comply with their directions. The way in which the Commissioners conduct their business is governed by the Commissioners for Revenue and Customs Act. Decisions relating to the resolution of our largest and most sensitive cases are decided by 3 Commissioners, chaired by the Tax Assurance Commissioner.

HMRC has 9 Commissioners:
- John-Paul Marks (https://www.gov.uk/government/people/john-paul-marks), First Permanent Secretary and Chief Executive
- Angela MacDonald (https://www.gov.uk/government/people/angela-macdonald), Second Permanent Secretary and Deputy Chief Executive
- Justin Holliday (https://www.gov.uk/government/people/justin-holliday), Chief Finance Officer and Tax Assurance Commissioner
- Penny Ciniewicz (https://www.gov.uk/government/people/penny-ciniewicz), Director General for Customer Compliance
- Myrtle Lloyd (https://www.gov.uk/government/people/myrtle-lloyd), Director General Customer Services
- Jonathan Athow (https://www.gov.uk/government/people/jonathan-athow), Director General Customer Strategy and Tax Design
- Carol Bristow (https://www.gov.uk/government/people/carol-bristow), Director General Borders and Trade
- Helen Pickles (https://www.gov.uk/government/people/helen-pickles), Chief People Officer
- Daljit Rehal (https://www.gov.uk/government/people/daljit-rehal), Chief Digital and Information Officer
HMRC Board

The HMRC Board is advisory. It provides challenge and advice on HMRC’s performance, delivery, strategy, capability and risk.

It does not advise on policy development nor the affairs of individual taxpayers.

The board is chaired by the Exchequer Secretary to the Treasury (https://www.gov.uk/government/ministers/exchequer-secretary-to-the-treasury).

You can read the HMRC Board’s Terms of Reference:

HMRC Board Terms of Reference (https://assets.publishing.service.gov.uk/media/6810e52966f9750e984d6276/HMRC_Board_Terms_of_Reference_2024_to_2025.odt) (ODT, 150 KB)

Board members

The board comprises of members of HMRC’s Executive Committee and Non-Executive Directors.

Chair: Exchequer Secretary to the Treasury (https://www.gov.uk/government/ministers/exchequer-secretary-to-the-treasury)

Members:
- Dame Jayne-Anne Gadhia (https://www.gov.uk/government/people/jayne-anne-gadhia), Lead Non-Executive Director
- John-Paul Marks (https://www.gov.uk/government/people/john-paul-marks), First Permanent Secretary and Chief Executive
- Angela MacDonald (https://www.gov.uk/government/people/angela-macdonald), Second Permanent Secretary and Deputy Chief Executive
- Justin Holliday (https://www.gov.uk/government/people/justin-holliday), Chief Finance Officer and Tax Assurance Commissioner
- Daljit Rehal (https://www.gov.uk/government/people/daljit-rehal), Chief Digital and Information Officer
- Michael Hearty (https://www.gov.uk/government/people/michael-hearty), Non-Executive Director
- Jen Tippin (https://www.gov.uk/government/people/jen-tippin), Non-Executive Director
- Bill Dodwell (https://www.gov.uk/government/people/bill-dodwell), Non-Executive Director
- Heather Self (https://www.gov.uk/government/people/heather-self), Non-Executive Director
- Sir Craig Mackey (https://www.gov.uk/government/people/craig-mackey), Non-Executive Director
- Sachin Jogia (https://www.gov.uk/government/people/sachin-jogia), Non-Executive Director
Reporting

The department reports on how the board operates in the Corporate Governance Statement within the annual report and accounts (https://www.gov.uk/government/collections/hmrcs-annual-report-and-accounts). This includes the attendance record at board meetings.

HMRC Board meetings

The board meets 6 times a year. You can read summaries of HMRC Board meetings:

HMRC Board meeting summaries: April to June 2025 (https://assets.publishing.service.gov.uk/media/692978ada245b0985f03425b/Board_meeting_Summaries_April_to_June_2025.odt) (ODT, 10.1 KB)

HMRC Board meeting summaries: January to March 2025 (https://assets.publishing.service.gov.uk/media/685d2718f85b4b993fd75293/HMRC_Board_meeting_summaries_-_January_2025_to_March_2025.odt) (ODT, 12.5 KB)

Previous years’ HMRC Board meeting summaries are available on The National Archives website:
- HMRC Board meeting summaries: October to December 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20250618163326/https://www.gov.uk/government/organisations/hm-revenue-customs/about/our-governance)
- HMRC Board meeting summaries: September to November 2023 (https://webarchive.nationalarchives.gov.uk/ukgwa/20241105182707/https://www.gov.uk/government/organisations/hm-revenue-customs/about/our-governance)
Previous years’ HMRC Board meeting summaries are available on The National Archives website.

Board sub-committees

The board’s committee structure consists of:
- Audit and Risk Committee
- Closing the Tax Gap Committee
- Customer Service Committee
- Nominations Committee
- Reform and Modernisation Committee
Work is delegated to board committees, where smaller groups of non-executives and Executive Committee members can examine issues in more detail and present their findings to the board for discussion and conclusion.

Audit and Risk Committee

The Audit and Risk Committee provides assurance to the board and the Principal Accounting Officer on the accuracy and precision of financial statements and the strength of risk management and control processes across HMRC.

Its scope covers all aspects of HMRC business, including appropriate oversight of the Valuation Office Agency (VOA) (https://www.gov.uk/government/organisations/valuation-office-agency).

The committee advises the board and the Principal Accounting Officer on:
- assurance processes and actions in relation to management of risks in an HMRC context
- strategic processes for risk, control and governance of the accounting policies, the accounts, the Tax Assurance Commissioner’s annual report and the annual report of the organisation, including the Resource Accounts, Trust Statement and the National Insurance Fund Accounts
- recommending follow-up action in response to reviews of processes in settled tax cases.
- the planned activity and results of both internal and external audit
- the adequacy of management response to issues identified by audit activity
- when necessary, proposals for tendering audit services from contractors who provide audit services to the department
- anti-fraud policies, whistleblowing
- processes and arrangements for special investigations
You can read the Audit and Risk Committee’s Terms of Reference: Audit and Risk Committee: Terms of Reference (https://assets.publishing.service.gov.uk/media/6891ce08486754ec2887842d/HMRC_Audit_and_Risk_Committee_Terms_of_Reference_January_2025.odt) (ODT, 24.7 KB)

Membership

Chair: Michael Hearty (https://www.gov.uk/government/people/michael-hearty), Non-Executive Director

Members:
- Sir Craig Mackey (https://www.gov.uk/government/people/craig-mackey), Non-Executive Director
- Charlotte Moar (https://www.gov.uk/government/people/charlotte-moar--2?cachebust=xx-xxxx-xxxx), Non-Executive Member
- Andre Katz (https://www.gov.uk/government/people/andre-katz?cachebust=xx-xxxx-xxxx), Non-Executive Member
The First Permanent Secretary and Chief Executive will be invited to each meeting and should attend periodically. The Chief Finance Officer will be expected to attend every full meeting, as will the Head of Internal Audit, the Head of Risk, and a representative from the National Audit Office. Other executives attend as the agenda dictates.

Closing the Tax Gap Committee

The committee monitors performance of all aspects of how HMRC manages compliance, tackles non-compliance and addresses the customer debt balance. It monitors the compliance baseline yield target and progress, scrutinises operational compliance strategies, and makes recommendations on any additional steps that could help close the tax gap.

Membership

Chair: Heather Self (https://www.gov.uk/government/people/heather-self), Non-Executive Director

Members:
- Bill Dodwell, Non-Executive Director
- Penny Ciniewicz, Director General Customer Compliance
- Jonathan Athow, Director General Customer Strategy and Tax Design
- Alan Evans, General Counsel and Solicitor
- Helen Pickles, Chief People Officer
- Paul Aplin, Independent Adviser
- John Harding, Independent Adviser
Customer Service Committee

The committee provides advice and challenge on proposals to improve customer service and experience against the backdrop of long-term customer strategies and makes recommendations on any additional proposals to make improvements to customer service performance and efficiency.

Membership

Chair: Jen Tippin (https://www.gov.uk/government/people/jen-tippin), Non-Executive Director

Members:
- Michael Hearty, Non-Executive Director
- Myrtle Lloyd, Director General Customer Services
- Justin Holliday, Chief Finance Officer and Tax Assurance Commissioner
- Mike McMahon, The Adjudicator
- Andrew Pemberton, Director of Communications
- Nicola Harris, Independent Adviser
- Karen Prodger, Independent Adviser
Nominations Committee

The Nominations Committee scrutinises and advises on:
- succession planning for ExCom, the board and senior management and senior-level talent, performance and reward
- systems for identifying and developing leadership, talent and high potential
- incentives and rewards for senior officials and advising on the extent to which these arrangements are effective at improving performance
Membership

Chair: Dame Jayne-Anne Gadhia (https://www.gov.uk/government/people/jayne-anne-gadhia), Lead Non-Executive Director

Members:
- Jen Tippin, Non-Executive Director
- John-Paul Marks, Chief Executive and First Permanent Secretary
- Helen Pickles, Chief People Officer
Reform and Modernisation Committee

The committee monitors efforts to drive tax system reform and building departmental technology and data foundations to create easier, more compliant automated and digital self-service, and makes recommendations on any additional reforms to modernise and digitalise the service.

Membership

Chair: Dame Jayne-Anne Gadhia (https://www.gov.uk/government/people/jayne-anne-gadhia), Lead Non-Executive Director

Members:
- Sachin Jogia, Non-Executive Director
- James Mitton, Director General for Enterprise Transformation Group
- Daljit Rehal, Chief Digital and Information Officer
- Suzanne Newton, Director General for Change Delivery
- Helen Pickles, Chief People Officer
Executive Committee

The Executive Committee (Excom) is the department’s main executive forum and the primary place in which Commissioners make their decisions. Individual committee members have portfolios of responsibility that span each line of HMRC business and corporate service function.

The Executive Committee oversees and assures all of HMRC’s work and is responsible for setting and delivering strategy. It also oversees the department’s performance, both in terms of immediate and future objectives.

Within a dedicated performance hub, displaying performance indicators agreed by the committee, it analyses HMRC performance against targets and considers ways to improve performance in all areas, including both customer service and value for money.

Executive Committee (Excom) meetings

You can read summaries of Excom meetings:

ExCom meeting summaries: April to June 2025 (https://assets.publishing.service.gov.uk/media/692978e7a245b0985f03425c/ExCom_meeting_Summaries_April_to_June_2025.odt) (ODT, 16.8 KB)

ExCom meeting summaries: January to March 2025 (https://assets.publishing.service.gov.uk/media/685d259a3e6b7941f4e00a88/ExCom_meeting_Summaries_-_January_2025_to_March_2025.odt) (ODT, 20.1 KB)

Previous years’ meeting summaries are available on The National Archives website:
- Excom meeting summaries: January to December 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20250618163326/https://www.gov.uk/government/organisations/hm-revenue-customs/about/our-governance)
- Excom meeting summaries: September to December 2023 (https://webarchive.nationalarchives.gov.uk/ukgwa/20241105182707/https://www.gov.uk/government/organisations/hm-revenue-customs/about/our-governance)
Excom sub-committees

Excom is additionally supported by 3 sub-committees:
- Change, Investment and Design Committee
- Professional Standards Committee
- Strategy Committee
Change, Investment and Design Committee

The Change, Investment and Design Committee ensures that all change takes HMRC towards achieving our strategic objectives and approving the key design, investment and delivery points in a programme’s lifecycle.

Professional Standards Committee

The Professional Standards Committee oversees how HMRC administers the tax system and applies policies in accordance with its values. The committee considers how HMRC’s actions could affect trust in the tax system and public perception of fairness. It offers critical challenge to how HMRC exercises its powers, supporting good practice in the use of its powers and safeguards.

Terms of Reference

See full Terms of Reference for this committee: HMRC Professional Standards Committee: Terms of Reference (https://assets.publishing.service.gov.uk/media/66a38491a3c2a28abb50d7d0/Professional_Standards_Committee_Terms_of_Reference.odt) (ODT, 15 KB)

Meeting summaries

You can read summaries of the committee’s most recent meetings:
- Professional Standards Committee: meeting summary - October 2025 (https://assets.publishing.service.gov.uk/media/692f1f73345e31ab14ecf8fd/HMRC_Professional_Standards_Committee_meeting_summary_October_2025.odt) (ODT, 16.2 KB)
- Professional Standards Committee: meeting summary - 31 July 2025 (https://assets.publishing.service.gov.uk/media/68c82ddb53f33f9d46e20706/HMRC_Professional_Standards_Committee_meeting_summary_31_July_2025.odt) (ODT, 13.1 KB)
- Professional Standards Committee: meeting summary - 30 April 2025 (https://assets.publishing.service.gov.uk/media/684c4ee372e2ed81c0797086/HMRC_PSC_meeting_summary_30_April_2025.odt) (ODT, 11.4 KB)
- Professional Standards Committee: meeting summary - 29 January 2025 (https://assets.publishing.service.gov.uk/media/67d803d61d56337f06b11f4a/PSC_meeting_Summary_29_Jan_2025.odt) (ODT, 11.9 KB)
Meeting summaries from previous years are available from The National Archives:
- 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20250305172623/https://www.gov.uk/government/organisations/hm-revenue-customs/about/our-governance)
- 2023 (https://webarchive.nationalarchives.gov.uk/ukgwa/20240308182111/https://www.gov.uk/government/organisations/hm-revenue-customs/about/our-governance)
- 2022 (https://webarchive.nationalarchives.gov.uk/ukgwa/20221116221050/https:/www.gov.uk/government/organisations/hm-revenue-customs/about/our-governance)
- 2021 (https://webarchive.nationalarchives.gov.uk/ukgwa/20220124184625/https:/www.gov.uk/government/organisations/hm-revenue-customs/about/our-governance)
Year in review

You can read annual summaries of the committee’s work:
- Professional Standards Committee: year in review - 2024 to 2025 (https://assets.publishing.service.gov.uk/media/685eb5b33e6b7941f4e00bb5/PSC_annual_summary_2024_to_2025.odt) (ODT, 12.2 KB)
- Professional Standards Committee: year in review - 2023 to 2024 (https://assets.publishing.service.gov.uk/media/66a386ac49b9c0597fdb0573/Professional_Standards_Committee_year_in_review_2023_to_2024.odt) (ODT, 15 KB)
- Professional Standards Committee: year in review - 2022 to 2023 (https://assets.publishing.service.gov.uk/media/646dd526243157000c6f414c/Professional_Standards_Committee_Year_in_Review_2022-2023.odt) (ODT, 13.9 KB)
Membership

The Professional Standards Committee is comprised of the Executive Committee and supported by 5 independent advisers.

Strategy Committee

The Strategy Committee provides high-level oversight of HMRC’s strategy and how it is implemented across the department.