Dave Hartnett

Hartnett studied Classics at the University of Birmingham, graduating in 1973.{{cite web|title=David Hartnett, Former Permanent Secretary for Tax and Commissioner of HMRC Guest Lecture|url=http://www.birmingham.ac.uk/schools/business/events/2013/march/david-hartnett.aspx|publisher=University of Birmingham|accessdate=19 February 2015|archive-date=19 February 2015|archive-url=https://web.archive.org/web/20150219045129/http://www.birmingham.ac.uk/schools/business/events/2013/march/david-hartnett.aspx|url-status=dead}}

Hartnett joined the then Inland Revenue in 1976. As a graduate tax inspector, he spent his first 10 years in Birmingham. He advanced to the position of Director of Capital and Savings in 1998. Following the merger of the Inland Revenue and HM Customs & Excise in 2004, he became HMRC's Director General for Customer Contact and Compliance Strategy and then Director General for Business.{{cite web |url=http://www.hmrc.gov.uk/governance/hartnett.htm |title=Dave Hartnett CB, Permanent Secretary for Tax |publisher=HMRC |access-date=29 December 2011 |url-status=dead |archive-url=https://web.archive.org/web/20120115173140/http://www.hmrc.gov.uk/governance/hartnett.htm |archive-date=15 January 2012 }}

He was one of Her Majesty's Commissioners of Revenue and Customs, the formal governing board of HMRC, from the board's creation in 2005 until his retirement,{{London Gazette|issue=57613|date=14 April 2005|page=4843}} having previously been a board member of the Inland Revenue.{{London Gazette|issue=57414|date=24 September 2004|page=11832}} On the Board, he acted as Director General of Policy and Technical.

When Paul Gray resigned as chairman following the loss of the Child Benefit database, Hartnett took over the post in an acting capacity. After permanent replacements were appointed, Mike Clasper as non-executive chairman and Lesley Strathie as Chief Executive, Hartnett was appointed to a new post of Second Permanent Secretary for Tax, with responsibility for tax professionalism.

In May 2013, Hartnett became a consultant to the tax firm Deloitte.{{cite news|title=Former HMRC boss Dave Hartnett joins tax firm Deloitte|url=https://www.bbc.co.uk/news/business-22686877|accessdate=19 February 2015|work=BBC|date=28 May 2013}}

From 2014 to 2023, Hartnett was a member of the board of governors at St Mary's University.{{cite web |title=St Mary's University, Twickenham |url=https://find-and-update.company-information.service.gov.uk/officers/H4l0Z4NtdVbgen3lew0A--6plTY/appointment}}{{dead link|date=July 2023}} For three months in 2020 he was the University's interim Vice-Chancellor.

In September 2010, Hartnett was widely criticised for refusing to apologise for the HMRC issue which involved millions of people being required to pay due but uncollected tax. It was claimed that HMRC had failed to collect PAYE correctly. He told BBC Radio 4 "I'm not sure I need to apologise ...We didn't get it wrong."{{cite news |url=https://www.telegraph.co.uk/finance/personalfinance/consumertips/tax/7997605/Dave-Hartnett-fails-to-win-backing-of-Government-over-tax-fiasco.html |archive-url=https://web.archive.org/web/20100913234046/http://www.telegraph.co.uk/finance/personalfinance/consumertips/tax/7997605/Dave-Hartnett-fails-to-win-backing-of-Government-over-tax-fiasco.html |url-status=dead |archive-date=13 September 2010 |newspaper=The Daily Telegraph |location=London |title=Dave Hartnett fails to win backing of Government over tax fiasco |first=Harry |last=Wallop |date=12 September 2010 |accessdate=29 December 2011 }} He later issued an unreserved apology, though no PAYE error had been identified.{{cite news | url=https://www.independent.co.uk/news/uk/home-news/tax-chief-finally-says-sorry-for-paye-mistakes-2077184.html | newspaper=Independent | location=London | title=Tax chief finally says sorry for PAYE mistakes | first=Brian | last=Brady | date=12 September 2010 | accessdate=9 January 2016 }}

For a period after October 2010, protesters blockaded and protested outside Vodafone stores across the UK{{cite news |url=https://www.bbc.co.uk/news/business-11658950 |work=BBC News |title=Protesters blockade Vodafone shops in tax protest |date=30 October 2010 |accessdate=30 December 2011 }} following allegations of tax evasion of up to £6 billion, illustrated in a series of articles in Private Eye.{{cite journal |archiveurl=https://web.archive.org/web/20101027221207/http://www.private-eye.co.uk/sections.php?section_link=in_the_back&issue=1273 |url=http://www.private-eye.co.uk/sections.php?section_link=in_the_back&issue=1273 |archivedate=27 October 2010 |title=Britain's £6 billion Vodafone bill |journal=Private Eye |issue=1273 |date=3 September 2010 }} These articles alleged preferential treatment of Vodafone due to personal connections between Hartnett and John Connors, Vodafone's head of tax, a former colleague at HMRC.

In May 2011 Private Eye alleged Hartnett personally "shook hands" on a deal over a long-running tax avoidance dispute with Goldman Sachs dating back to 2002, without consulting HMRC lawyers, letting the US bank off around £10m in interest.{{cite journal|url=http://www.private-eye.co.uk/sections.php?section_link=in_the_back&issue=1287 |title=Private Eye 1287 |journal=Private Eye |issue=1287 |access-date=2 May 2011 |url-status=dead |archive-url=https://web.archive.org/web/20111204040723/http://www.private-eye.co.uk/sections.php?section_link=in_the_back |archive-date=4 December 2011 }} Complaints from HMRC informants that Hartnett personally intervened in settlement cases and agreed to "sweetheart deals" with no explanation or consultation with lawyers have also been published.{{cite web |url=http://treasureislands.org/the-curious-dave-hartnett-and-the-goldmans-sweetheart-tax-deal |archive-url=https://web.archive.org/web/20120317004003/http://treasureislands.org/the-curious-dave-hartnett-and-the-goldmans-sweetheart-tax-deal/ |url-status=usurped |archive-date=17 March 2012 |title=The curious Dave Hartnett and Goldman's sweetheart tax deal |date=2 May 2011 |first=Nick |last=Shaxson |work=Treasure Islands Blog |accessdate=2 May 2011 }}{{Verify source|date=March 2012}} In October 2011, The Guardian published leaked papers regarding the deal.{{cite news |url=https://www.theguardian.com/business/2011/oct/11/goldman-sachs-interest-tax-avoidance |title=Goldman Sachs let off paying £10m interest on failed tax avoidance scheme |first=David |last=Leigh |date=11 October 2011 |accessdate=11 October 2011 |location=London |work=The Guardian}}

Hartnett was presented by activists from UK Uncut with a spoof "Golden Handshake award" at a dinner in New College, Oxford honouring his retirement in September 2012. Several activists had donned evening dress and name badges to indicate that they were from Vodafone and Goldman Sachs, and effused over Hartnett's help in saving those companies billions of pounds in taxes. Robert Venables QC, who was at the dinner, first told the intruders to "depart immediately, before we set the dogs on you", before finally ejecting them with the final words "You are trespassing scum. Go".Charlie Cooper, [https://www.independent.co.uk/news/uk/home-news/hmrcs-former-boss-honoured--for-services-to-tax-avoidance-8168259.html "HMRC's former boss honoured ... for services to tax avoidance"], The Independent, 25 September 2012Steven Reid, [https://www.theguardian.com/commentisfree/2012/sep/25/tax-avoidance-party-dave-hartnett "Crashing the tax avoidance party"], The Guardian, 25 September 2012

While HMRC boss, Hartnett negotiated a tax deal that granted HSBC's bankers virtually guaranteed immunity from prosecution for any crimes they might have committed relating to tax fraud in Switzerland.{{Cite web|url=https://www.gov.uk/government/news/agreement-with-switzerland-to-secure-billions-in-unpaid-tax|title = Agreement with Switzerland to secure billions in unpaid tax}} Later in January 2013, he moved on to work at HSBC.{{Cite web|date=2015-03-24|title=Former HMRC boss Dave Hartnett forced to defend new job – with HSBC|url=https://www.independent.co.uk/news/business/news/former-hmrc-boss-dave-hartnett-forced-defend-new-job-hsbc-10129195.html|access-date=2020-10-09|website=The Independent|language=en}}{{Cite web|title=Former HMRC boss: I took job at HSBC to help fix bank|url=https://www.telegraph.co.uk/finance/newsbysector/banksandfinance/11490469/Former-HMRC-boss-I-took-job-at-HSBC-to-help-fix-bank.html|access-date=2020-10-09|website=The Telegraph|date=23 March 2015 |language=en-GB}}

Hartnett was named by City University London in July 2010 as the most "wined and dined" civil servant in Britain, having been treated to corporate hospitality 107 times over a period of three years.{{cite news |url=https://www.telegraph.co.uk/news/newstopics/politics/7833886/Whitehalls-most-wined-and-dined-civil-servant-is-HMRCs-Dave-Hartnett.html |archive-url=https://web.archive.org/web/20100620002349/http://www.telegraph.co.uk/news/newstopics/politics/7833886/Whitehalls-most-wined-and-dined-civil-servant-is-HMRCs-Dave-Hartnett.html |url-status=dead |archive-date=20 June 2010 |title=Whitehall's most wined and dined civil servant is HMRC's Dave Hartnett |first=Christopher |last=Hope |date=17 June 2010 |newspaper=The Daily Telegraph |location=London |accessdate=12 December 2010 }}

He stated that his approach to tax disputes with large corporations was "handling disputes in a non-confrontational way and collaborating with customers wherever possible".{{cite web |last1=Mba |first1=Osita |title=House of Commons - HC 1531 Public Accounts Committee: Further written evidence from Osita MBA |url=https://publications.parliament.uk/pa/cm201012/cmselect/cmpubacc/1531/1531we07.htm |website=publications.parliament.uk |publisher=Public Accounts Committee |accessdate=16 October 2020}} Harnett claims that this approach secured larger settlements of tax collected faster and more cheaply than if HMRC had taken the taxpayers to court, but this is disputed by Private Eye, who cite particular deals made by Harnett including the arrangement with Vodafone that lost the exchequer approximately £6 billion.{{cite journal |title=Private Eye 1300 |journal=Private Eye |issue=1300 }}

Hartnett was appointed Companion of the Order of the Bath (CB) in the 2003 New Year Honours.{{London Gazette |issue=56797 |date=2002-12-31 |page=2|supp=1}}

In 1977, Hartnett married Aileen Patricia Mary O'Dempsey; the couple have three children.[http://www.ukwhoswho.com/ Official Who's Who website] {{subscription required}} She works as a divorce lawyer, and they live in St Albans, Hertfordshire.{{cite news|last1=Mendick|first1=Robert|title=The free drinks and dinners of Britain's most senior tax man|url=https://www.telegraph.co.uk/finance/personalfinance/7996652/The-free-drinks-and-dinners-of-Britains-most-senior-tax-man.html|accessdate=19 February 2015|work=The Daily Telegraph|date=11 September 2010}}

{{Reflist}}

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{{s-gov}}

{{s-bef | before=Paul Gray | rows=2}}

{{s-ttl | title=Chairman of
HM Revenue & Customs
Acting | years = 2007–2008 | rows = 2}}

{{s-aft | after=Mike Clasper | as=Non-executive chairman, HMRC }}

{{s-aft | after=Lesley Strathie | as=Chief Executive, HMRC }}

{{s-new | office}}

{{s-ttl | title=Second Permanent Secretary for Tax
HM Revenue & Customs | years = 2008–2012 }}

{{s-aft | after=Edward Troup}}

{{s-end}}

{{DEFAULTSORT:Hartnett, Dave}}

Category:1951 births

Category:Living people

Category:Chairmen of HM Revenue and Customs

Category:Companions of the Order of the Bath

Category:Place of birth missing (living people)

Category:British people of Irish descent

Category:Alumni of the University of Birmingham

Category:Deloitte people

Category:HSBC people