Jim Harra | |
|---|---|
 Harra in 2017 | |
| Chief Executive of HM Revenue & Customs | |
| Assumed office October 2019 | |
| Minister | Sajid Javid Rishi Sunak Nadhim Zahawi Kwasi Kwarteng Jeremy Hunt |
| Deputy | Angela MacDonald |
| Preceded by | Jon Thompson |
James (Jim) Alan Harra, CB (born July 1962) [1] is a British civil servant who has been First Permanent Secretary and Chief Executive of HM Revenue and Customs since October 2019,in succession to Sir Jonathan Thompson. [2] [3]
Harra's family are based at Dollingstown in County Down,Northern Ireland. He was educated at Donaghcloney Primary School,Tandragee Junior High School and then Portadown College. He read law at Queen's University,Belfast and then became an inspector of taxes with the Inland Revenue in 1984. [4] [5]
In January 2009,Harra became Director of Corporation Tax and VAT,and then Director of Personal Tax Customer Operations in March 2011,and Director Personal Tax Operations in October 2011. He was Director-General for Business Tax from 2012 to 2016,when he succeeded Edward Troup as Tax Assurance Commissioner. [6] [7] He became Tax Assurance Commissioner and Director General Customer Strategy and Design in October 2016 and was appointed Second Permanent Secretary at HMRC in November 2017. [8] He is also a member of the Board of the department. [9]
In November 2017,Harra appeared on BBC's Panorama programme about VAT fraud. [10]
Harra was appointed a Companion of the Order of the Bath (CB) in the 2015 New Year Honours. [12]
HM Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes,the payment of some forms of state support,the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise,which took effect on 18 April 2005. The department's logo is the St Edward's Crown enclosed within a circle.
Taxation in the United Kingdom may involve payments to at least three different levels of government:central government,devolved governments and local government. Central government revenues come primarily from income tax,National Insurance contributions,value added tax,corporation tax and fuel duty. Local government revenues come primarily from grants from central government funds,business rates in England,Council Tax and increasingly from fees and charges such as those for on-street parking. In the fiscal year 2014–15,total government revenue was forecast to be £648 billion,or 37.7 per cent of GDP,with net taxes and National Insurance contributions standing at £606 billion.
Stamp duty in the United Kingdom is a form of tax charged on legal instruments,and historically required a physical stamp to be attached to or impressed upon the document in question. The more modern versions of the tax no longer require a physical stamp.
The Revenue and Customs Prosecution Office (RCPO) was a non-departmental public body created under the Commissioners for Revenue and Customs Act 2005 as an independent prosecution body to take responsibility in the England,Wales and Northern Ireland for the prosecution of criminal offences in cases previously within the purview of the Inland Revenue and HM Customs and Excise (HMCE). In Scotland it was a Specialist Reporting Agency and the cases are then prosecuted by the Crown Office and Procurator Fiscal Service. It was merged with the Crown Prosecution Service on 1 January 2010.
IR35 is the United Kingdom's anti-avoidance tax legislation,the intermediaries legislation contained in Chapter 8 of Income Tax Act 2003. The legislation is designed to tax 'disguised' employment at a rate similar to employment. In this context,"disguised employees" means workers who receive payments from a client via an intermediary,i.e. their own limited company,and whose relationship with their client is such that had they been paid directly they would be employees of the client.
Paul Richard Charles Gray,is a British former civil servant who was chairman of HM Revenue &Customs until he resigned on 20 November 2007.
Insurance Premium Tax (IPT) is a type of indirect tax levied on general insurance premiums in the United Kingdom.
Median household disposable income in the UK was £29,400 in the financial year ending (FYE) 2019,up 1.4% (£400) compared with growth over recent years;median income grew by an average of 0.7% per year between FYE 2017 and FYE 2019,compared with 2.8% between FYE 2013 and FYE 2017.
Dame Linda Margaret Homer,is a retired British civil servant who served as chief executive of HM Revenue and Customs between 2012 and 2016.
David Anthony Hartnett CB is a former British civil servant who served as the Permanent Secretary for Tax at HM Revenue and Customs (HMRC) until his retirement in July 2012. Following his retirement he advised HSBC on financial crime governance alongside former Director General of the Serious Organised Crime Agency,Bill Hughes.
In the United Kingdom,the value added tax (VAT) was introduced in 1973,replacing Purchase Tax,and is the third-largest source of government revenue,after income tax and National Insurance. It is administered and collected by HM Revenue and Customs,primarily through the Value Added Tax Act 1994.
James Edward Bowler CB is a senior British civil servant currently serving as the Permanent Secretary to the Treasury since October 2022 having previously served as permanent secretary at the Department for International Trade since 2021. Before assuming this role,Bowler was the second permanent secretary at the Cabinet Office from 2020 to 2021 where he led the COVID Taskforce for the British Government. He was the Director General for Policy,Communication and Analysis at the Ministry of Justice from March to October 2020. Bowler is currently Trustee of the charity Police Now.
Revenue Scotland is a non-ministerial department of the Scottish Government responsible for the administration and collection of devolved taxes in Scotland. It is accountable to the Scottish Parliament.
Sir Jonathan Michael Thompson,is a British civil servant who served as the Permanent Secretary of the Ministry of Defence (MOD) from September 2012 until April 2016,when he succeeded Dame Lin Homer as Permanent Secretary and Chief Executive of HM Revenue and Customs. He became Chief Executive of the Financial Reporting Council after leaving HMRC in Autumn 2019.
Dame Melanie Henrietta Dawes is a British economist and civil servant. Since February 2020 she has been Chief Executive of Ofcom. She was previously the Permanent Secretary of the Ministry of Housing,Communities and Local Government,and before that worked at HM Treasury,HM Revenue and Customs,and in the Cabinet Office. She is a Trustee of the Patchwork Foundation,founded by Harris Bokhari.
Sir David John Mark Green is a British lawyer and prosecutor,who served from 2012 until 2018 as the Director of the Serious Fraud Office.
Sir John Edward Astley Troup is a British tax lawyer,and was a civil servant at HM Treasury and then HM Revenue &Customs. He spent two periods as a tax partner at the law firm Simmons &Simmons,from 1985 to 1995 and from 1997 to 2004,and was a special adviser to Kenneth Clarke as Chancellor of the Exchequer in 1995-97.
Making Tax Digital (MTD) is a UK government initiative that sets out a vision for the 'end of the tax return' and a 'transformed tax system',announced in 2015 and originally intended to be in place by 2020. HM Revenue and Customs (HMRC) states that the main goal of MTD is to make tax administration more effective,more efficient and simpler for taxpayers.
Gillian Elizabeth Aitken,CB is a British lawyer,civil servant and university administrator. Since 2018,she has been Registrar of the University of Oxford.
A permanent under-secretary of state,known informally as a permanent secretary,is the most senior civil servant of a ministry in the United Kingdom,charged with running the department on a day-to-day basis. Similar offices,often employing different terms,exist in many other Westminster-style systems and in some other governments. In the United States,the equivalent position is a Deputy Secretary of an executive department,though British permanent secretaries are career civil servants.
 | This article about a person involved in governance in the United Kingdom or its predecessor states is a stub. You can help Wikipedia by expanding it. |