Tax Committee Terms of Reference

Role

The Tax Committee is a sub-committee of the Executive Committee (ExCom). These are the Terms of Reference to allow the Tax Committee to discharge its responsibilities. Its primary role is to support ExCom in pro-actively coordinating tax issues within HMRC across lines of business, Central Policy, Knowledge, Analysis and Intelligence and wherever else they occur. 'Tax' for this purpose includes all tax, duties, credits, benefits and related matters dealt with by HM Revenue & Customs (HMRC).

It will do this by:

  • ensuring that HMRC is effectively joined up on tax issues
  • taking account of operational experiences
  • fully understanding the impacts on customer segments

The Committee may consider other tax related matters as appropriate.

1. Membership

  • The Tax Committee will be chaired by Dave Hartnett, Permanent Secretary for Tax for HMRC. Membership will comprise of one Director-level representative from each ExCom command though where appropriate additional members from an ExCom command may also be members.
  • Deputies will only be allowed by exception and with the agreement of the Chair and the relevant member of ExCom.
  • A minimum of two thirds of members will be required for the meeting to be quorate.

The secretariat function will be provided by the ExCom Common Secretariat. The Common Secretariat will be responsible for:

  • preparing the agenda
  • commissioning and quality assuring briefing papers
  • producing and circulating draft minutes of the Committee meeting to members and standing invitees normally within ten working days
  • maintaining an action log
  • maintaining the forward look of items for the Committee’s attention
  • ensuring Committee papers are maintained in accordance with the Code of Practice for Records Management
  • preparing notes for the Permanent Secretary for Tax’s report to ExCom

2. Reporting

  • The Permanent Secretary for Tax will provide a report (either oral or written) on the key points to ExCom, to whom the Tax Committee is accountable, after each meeting.
  • Draft minutes of the Tax Committee will be circulated to ExCom as soon as practical and if necessary prior to ratification at the Tax Committee’s next meeting.
  • The Tax Committee will provide a review of its work and Terms of Reference to ExCom on an annual basis.

3. Responsibilities

  • The Tax Committee will on ExCom’s behalf coordinate tax policy within HMRC across lines of business and identify and promote measures aimed at simplifying the tax system (and associated processes) and enhancing the customer experience.
  • In addition, the Tax Committee will advise ExCom by providing an overview of policy development and maintenance in the run up to the PBR and Budget.

The Tax Committee will review relevant issues referred to it by ExCom that appear on the departmental risk register.

4. Rights

  • The Tax Committee may also co-opt people for periods of not more than one year to provide specialist skills, knowledge and experience.

5. Meetings

  • The Tax Committee will meet monthly but more frequently during the key stages of the Budget and Finance Bill cycle. Meetings will be timed to ensure effective exchange of information with the Board and with ExCom.

Minutes