Executive Committee (ExCom) Terms of Reference

Membership

1. The Executive Committee (ExCom) is chaired by the Chief Executive. Other members are the Permanent Secretary for Tax, the Directors General, Chiefs and the Counsel General and Solicitor. At least two Commissioners must be present for each meeting to be quorate. Standing invitations to attend meetings may also be given to non-members at the Chief Executive’s discretion.

Reporting

2. The Chief Executive will lead an annual evaluation of ExCom’s performance.

Responsibilities

3. ExCom is the executive decision-making body for Her Majesty’s Revenue and Customs (HMRC). The Commissioners’ Minute of First Day Business, as amended at the meeting of 16 September 2008, sets out the arrangements through which the Commissioners will corporately discharge the functions assigned to them by the Commissioners for Revenue and Customs Act 2005. It specifies that they will meet formally within the Executive Committee and the Board to discharge top-level accountability.

4. Following the strategic direction provided by the Board, ExCom oversees the whole breadth of HMRC's work and is responsible for driving forward continuous improvement and change agendas. It initiates and supervises at a high level the practical steps required to deliver the Department’s Vision.

5. The Committee’s responsibilities include:

  • ensuring effective and efficient delivery of the Department’s business
  • shaping Departmental behaviours, policies, processes and structures to achieve our objectives
  • leading and promoting change to secure improved performance – including successful delivery of the portfolio of major programmes and projects
  • reviewing overall business planning and performance and its contribution to the delivery of Departmental objectives and targets
  • oversight of the development and management of line of business and function strategies
  • ownership and management of key strategic risks
  • managing external relations with stakeholders and promoting the Department’s good reputation
  • providing oversight of HMRC’s governance arrangements to ensure they remain robust and appropriate.

Meetings

6. ExCom meets formally once a month, or as required by the Chief Executive; informal “Hot Topic” meetings are also held. Meetings are chaired by the Chief Executive or by her deputy, the Permanent Secretary for Tax. Members address Departmental issues together, with each taking responsibility for the management and performance of HMRC activities within a specific portfolio. Members may also be asked to lead, on behalf of ExCom, cross-Departmental issues.

7. Members may nominate a deputy to attend meetings when they are absent on leave. With the Chief Executive’s agreement others from inside or outside HMRC may be invited to attend meetings and contribute to discussion, either in connection with particular items or as standing invitees.

8. A secretariat provides support to the committee, co-ordinates papers and attends to take minutes.

Minutes