Johnathan Leigh Pemberton

Johnathan Leigh Pemberton

Independent Adviser

I am an independent adviser drawing on a strong background in tax administration and policy development with considerable experience of working in an international environment. As a member of the UK Senior Civil Service for 14 years, I demonstrated an ability to identify and implement major improvements to the tax system, employing a mix of policy changes and operational improvements. At the OECD I built on this experience, working in an international context for the benefit of both more advanced tax administrations and developing countries that participate in the OECD’s global relations programme. I am an international fellow of the Tax Administration Research Centre at Exeter University.


Deputy Head International Cooperation & Administration

Organisation for Economic Co-operation Development

April 2011– April 2015

I have particular responsibility for the work of the Forum on Tax Administration, which brings together Commissioners from 44 countries. I am also involved in the wider work of the Division and the Centre for Tax Policy and Administration. Recent reports that I have worked on include "Dealing Effectively with the Challenges of Transfer Pricing", "Together for Better Outcomes: Engaging and Involving SME Taxpayers & Stakeholders" and "Co-operative Compliance: A Framework". For more information about the FTA visit

Deputy Director Business International

HM Revenue & Customs

November 2008– September 2011

In this role I led HMRC's work to modernise the taxation of foreign profits. This included introduction of dividend exemption, the debt cap and reform of the CFC regime.

Deputy Director Debt Management & Banking

HM Revenue & Customs

September 2005– November 2008

Leading the debt Management function in HMRC. Debt book of around £21 billion and staff of 6,000. While I was leading this organisation we reduced staffing by around 20% but maintained cash flow to the Exchequer.


INSEAD,Advanced Management Programme, 2009 – 2009

University of Bristol, BA,Philosophy, 1979 – 1982