The top official at HMRC, chief executive, JP Marks (pictured), has joined the University of Glasgow as an honorary professor in the Centre for Public Policy, becoming the first serving HMRC permanent secretary to take on an external role in addition to his day job.

Questions have been raised surrounding the appointment, with HMRC currently facing a busy reform agenda, including the rollout of Making Tax Digital (MTD) for Income Tax. However, Marks is based in Scotland, the first top HMRC official not to be located at Whitehall.