Harra replaces Troup as HMRC tax assurance commissioner
The head of business tax at HMRC, Jim Harra, has been promoted to tax assurance commissioner filling the vacant role created by Edward Troup’s move to executive chair
13 Oct 2016
Harra will not be directly replaced at the tax authority as head of the business tax directorate.
Although his previous role now no longer exists per se, Harra has retained some responsibility for business taxes but the compliance area has moved to the compliance directorate, headed up by Jennie Granger. The customer compliance group is responsible for non-compliance and enforcement for all customer groups, including large businesses, led by Granger, who is director general enforcement and compliance
This follows the announcement of a major structural reorganisation of HMRC, announced in early September.
At the time, HMRC said that from 1 October the new customer strategy and tax design group, which brings together customer strategy, tax policy, process design and tax assurance teams, would be led by Jim Harra, director general business tax.
As HMRC’s tax assurance commissioner, Harra will oversee the assurance and dispute governance arrangements with oversight of tax dispute resolution. However, in this role, he will not directly engage with taxpayers to discuss their specific tax liabilities, nor is he responsible for the HMRC operational units that manage taxpayers’ compliance.
He takes over from Troup who is relinquishing the tax assurance role now that he is executive chair with wider responsibility for HMRC.
The tax assurance role was one of the changes introduced in 2012 to strengthen HMRC’s governance and assurance of tax disputes.