HM Revenue & Customs (HMRC) has issued updated guidance on its business appointment rules, specifically covering advice provided between October and December 2025. This document details outside appointments or employment taken up by former members of HMRC at Senior Civil Service (SCS) levels 1 and 2, and equivalent roles, as well as special advisers of equivalent standing.

Compliance officers within HMRC should ensure they are familiar with the advice issued during this period. While this document is primarily for internal reference and transparency, it informs the regulatory oversight of former public officials seeking new employment to prevent conflicts of interest and the misuse of privileged information. No specific actions are required by external regulated entities, but awareness of these rules is important for any business interacting with former HMRC senior staff.