Memorandum of Understanding: accessing HMRC information to assist in making recommendations about awarding honours
The legal basis for the information sharing arrangement between聽HMRC聽and the Ministry of Defence to help protect the integrity of the honours system.
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This memorandum sets out the legal basis for the information sharing arrangement between聽HMRC聽and the Ministry of Defence.
The integrity of the honours system is protected by the carrying out of probity checks with several government departments. As part of this vetting process, the Ministry of Defence, may ask聽HMRC聽to advise about potential risks posed to the government and the Crown by honours candidates in respect of their tax affairs, by reference to a low, medium or high rating.
Checks are requested on a proportionate basis, taking account of the level of the honour.
The expected benefits are:
- making it more likely that someone subject to the聽HMRC聽check will ensure that their tax affairs are in order and up to date
- making it more likely that other people 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 an honour
- making it more likely that taxpayers at large will maintain their trust in the integrity of tax administration by聽HMRC聽and comply with their tax obligations voluntarily if tax behaviour is seen as a factor when considering public reward and recognition via the honours system
- making it less likely that taxpayers will lose their trust in the integrity of tax administration by聽HMRC聽and so fail to comply with their tax obligations voluntarily