Former HMRC permanent secretary for tax Dave Hartnett has joined Big Four firm Deloitte.
Hartnett, criticised for his pivotal role in agreeing so-called ‘sweetheart' tax deals including those with bank Goldman Sachs and Vodafone, will work for the firm one day a week as a consultant.
Deloitte confirmed his role would be to advise foreign governments and tax administrations, particularly in the developing world - but not private sector clients.
The firm provides accountancy services to global companies such as Vodafone and Starbucks.
A spokesperson said: “He has significant experience in advising such countries on the development of effective tax regimes, necessary to ensure their continued economic growth. He will not work with UK companies or HMRC.”