Customer Strategy & Tax Design – our directorates

Read how our Customer Strategy & Tax Design directorates within HMRC intertwine with our professions, enabling business areas to innovate, collaborate and develop design for the future.

Our structure

Customer Strategy & Tax Design (CS&TD) is made up of separate directorates. These are groups within HMRC that are responsible for a specific area, or department. Whether it’s Individuals Policy, Customer Insight & Design, or Tax Administration, each play a part in the delivery of our vital work.

Which directorates link to which professions?

Many of our directorates are linked to more than one of our professions.

Here’s more insight:

Customer Strategy & Tax Design

Business Architecture

The Business Architecture (BA) directorate is responsible for translating HMRC’s strategy into delivery. The architects maintain a high-level view of the design landscape across the organisation to support executive decision making and smooth the transition from business to technology design.

BA is recognised by the Executive Committee as a critical function supporting HMRC’s strategic transformation plans; defining the blueprint of the enterprise that provides a common understanding of the organisation and is used to align strategic objectives and tactical demands. BA is responsible for improving the transition from business ambition to technical implementation; addressing the executive boards concerns of design and cost instability.

Business, Assets and International

Business, Assets and International (BAI) brings together policy and technical work on direct business taxes. BAI develop and deliver policy measures, while also contributing to wider government objectives.

This directorate are involved in a wide range of international tax work, including continuing to strengthen global relationships, sharing of information across borders, tackling multinational avoidance by delivering measures resulting from the Base Erosion and Profit Shifting project, and tackling offshore evasion through the “No Safe Havens” strategy.

BAI is linked to Tax, Operational Delivery and Policy professions within HMRC.

Customer Insight and Design

Customer Insight and Design Directorate (CIDD) are responsible for providing high quality customer insight to help shape HMRC’s strategy, policy, transformational change and operational delivery so that it measurably improves customer experience.

We also deliver business-led design, both at strategic level – shaping change and investment propositions such as the single customer account and also at the detailed design level – with many CIDD staff delivering lower tier process mapping directly to HMRC programmes (e.g. UK transition and Making Tax Digital).

These two functions sit together on purpose, so our design is customer led. The directorate also leads on HMRC’s understanding of its processes and ensuring they are ‘healthy’. 

CIDD is linked to Operational Delivery, Policy and Project Delivery professions within HMRC.

HMRC Strategies

HMRC Strategies lead on setting the strategic direction of HMRC. This includes establishing and maintaining a core set of strategy products that support the department’s vision and purpose, and which shape the delivery of HMRC’s strategic objectives.

The directorate works with colleagues across HMRC to develop robust strategies, factoring in future trends, covering every aspect of what HMRC is here to do, and its capability to do so. Our work is based on sound evidence, insight and knowledge of developments around the world.

Turning strategy into a reality for HMRC involves collaboration with colleagues at all levels. It involves communicating and embedding our strategies across business groups, directorates, teams and individuals so that the whole department is strategically aligned to its goals and the potential for everyone to play their part in delivering them can be realised. We also work with colleagues to test strategic concepts and issues, and help them plan delivery.

Strategies is linked to Policy, Project Delivery and Operational Delivery professions within HMRC.

Indirect Tax

Indirect Tax Directorate (ITD) has policy responsibility for VAT, Excise and Environmental taxes and we play a key role in delivering significant revenues to the UK Exchequer, contributing to the funding of vital public services.

As well as making a significant contribution to public finances, our taxes make an important contribution towards the government’s wider social, health and environmental objectives.

We have 7 Deputy Director-led teams, which are:

  • Excise and Environmental Taxes
  • Strategy Planning and Performance
  • VAT Fraud and Transition Readiness
  • VAT Infrastructure and Soft Drinks Industry Levy
  • VAT Principles and Risks
  • VAT Reliefs and Deductions
  • Financial Services

ITD is linked to Tax, Operational Delivery and Policy professions within HMRC.

Individuals Policy

The Individuals Policy Directorate (IPD) brings together all the policy and technical (and some of the process ownership) aspects of taxes and benefits that have an impact on individuals. If it has an impact on your pay check as an employee for HMRC or any other employer, then it’s likely to sit within IPD.

We are responsible for the overall integrity of these taxes and benefits, ensuring they are applied consistently across HMRC.

IPD is linked to Tax, Operational Delivery and Policy professions within HMRC.



The purpose of the Intermediaries Directorate (ID) is to deliver on the Tax Administration Strategy commitment to build trust in the tax administration system, by ensuring that intermediaries operate effectively and fairly to add value for customers and HMRC.

ID will shape and drive the development of the role of intermediaries; leading the implementation of our strategic approach. The aim is to balance ongoing development and delivery, for example on the agents standards agenda, with further work to build our evidence base to identify areas justifying further action and helping to select the most effective intervention models.

Intermediaries is structured as follows:

Agent Policy team – responsible for end-to-end policy work and initiatives for Intermediary Agents.

Strategic Approach team – responsible for end-to-end policy work; setting the strategic direction for intermediaries overall and for discrete intermediary sectors, including crosscutting intermediary issues (e.g. customer protection).

Intermediaries Hub – responsible for leading and running the governance of the Intermediaries Business Plan, including a research and insight resource, as well as leading Stakeholder Engagement for CS&TD.

Intermediaries is linked to Operational Delivery and Policy professions within HMRC.

Knowledge, Analysis and Intelligence

Knowledge, Analysis and Intelligence (KAI) provide analysis, research and statistics to inform policy and operational development. We have a key role in the Budget and Spring Statement process, working closely with policy partners in HMRC and HM Treasury, as well as the Office for Budget Responsibility (OBR). We also support Corporate Finance in producing HMRC’s Annual Report and Accounts and Trust Statement which are audited by the National Audit Office (NAO).

We produce a wide range of official and national statistics that supports the government’s transparency agenda, improving the public’s understanding of the economy and the tax and benefits system. KAI is one of the largest analytical teams in government with around 620 staff members in locations across the country.

Strategic Policy into Delivery

Strategic Policy into Delivery (SPD) is a directorate that works across CS&TD and wider HMRC, leading on the development of strategic and cross-cutting policy in line with wider government and departmental objectives.

Working closely with HM Treasury colleagues and ministers, we coordinate HMRC’s input into the Budget and Finance Bill and oversee the process of policy making across the organisation.  This involves working with colleagues from across the department, with other government departments and with the devolved administrations, building strong and diverse networks and working together to deliver effective policy.

We also lead projects to deliver the policy change required through our Policy Driven Change programme, ensuring that the department meets the commitments made to ministers and the public. Alongside this, we lead HMRC’s strong investment in building policy and tax capability for the directorate and beyond.

Working in partnership with government’s central Policy Profession Unit, we set the direction for the standards and expectations for our policy professionals, providing excellent learning and development opportunities for all.  None of this can happen without excellent people; we are committed to supporting personal development and talent management, building capability to ensure the work we do supports HMRC to deliver an excellent, modern and trusted tax and customs authority.

SPD is linked to Operational Delivery, Policy and Project Delivery professions within HMRC.

Tax Administration

The Tax Administration Directorate (TAD) is responsible for the legislation, policy and guidance that enables the effective administration of all the taxes for which HMRC is responsible. We work closely with teams in HMRC and the Treasury to develop policy and legislation, and provide expert advice to colleagues across HMRC on policy and technical aspects of tax administration, including litigation.

We ensure that operational teams have high quality, up to the minute guidance to support customers. We also maintain over 10,000 pages of guidance on GOV.UK, continually driving improvements that increase customer satisfaction, reduce customer contact and improve compliance so our customers are able to self-serve and stay in the digital channel.

We lead Customer Strategy and Tax Design’s contribution to HMRC’s overall strategy and strategic design for Income Tax.

TAD key objectives are to develop a policy and legislative framework that is appropriate for the digital future of tax administration and to continue to transform the way that HMRC provides guidance for operational teams and customers.

TAD is linked to Tax, Operational DeliveryPolicy and DDaT professions within HMRC.

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