1. United States Department of Homeland Security
Citizenship & Immigration Services
June 8, 2015
Re: Analysis of the extraordinary abilities possessed by Mr. Jamie Black, with specific
attention to the national and international acclaim that is attributed to his outstanding
research.
To Whom It May Concern:
The following report details the extraordinary talents of Mr. Jamie Black, a
prominent, internationally-renowned researcher of tax reformation policies in the United
Kingdom.
As the United Kingdom entered the 21st
century, the need for tax reform had
become glaringly apparent. The country’s taxing system, outdated and largely ineffective,
had spurred incalculable financial loss and widespread economic turmoil. In response to
the rapidly escalating impact of its failing tax policies, the United Kingdom established
the All-Party Parliamentary Taxation Group (AAPTG) in 2006. The AAPTG was
charged with the daunting task of enhancing and modernizing the UK’s aging personal
tax collection system, known as Pay-As-You-Earn (PAYE). Instituted as the public
solution to the financial devastation of World War II, PAYE has continually served as the
UK government’s biggest source of revenue, generating more than £250 billion in
income tax and social security payments on an annual basis. Although the system’s
foundation remained widely effective for several decades following its inception, the
evolving employment norms and job habits of recent years soon made PAYE’s tax codes
outdated; the inapplicability of these tax policies soon resulted in billions of dollars of
uncollected tax revenue for Her Majesty’s Revenue and Customs (HMRC). Focused on
the integration of administrative reform with the advances of modern technology, the
AAPTG developed and implemented a significantly revised version of the PAYE system,
heavily reliant on real time information (RTI) and centralized deductions. Playing a
pivotal role at the center of this reformation process was Mr. Jamie Black, a highly-
esteemed researcher of public policy with a wide breadth of experience in both political
and business sectors. As its Head of Research, Mr. Black conducted and published
studies which provided the very framework for the taxing system overhaul; his
transformative research has had an immeasurable societal impact, cementing his status as
an expert authority for policy change on both a national and international level.
After an intensive application process wherein over 300 candidates were
thoroughly screened, the APPTG unanimously selected Mr. Jamie Black as its Head of
Research in mid-2011. Prior to his takeover of the research project, the HMRC had made
little progress in reforming PAYE; the proposed changes of the APPTG were meeting

2. great resistance in the business community, particularly in the payroll and software
industries. In addition to numerous technical and commercial concerns, many authorities
were questioning the stability and accuracy of the government’s welfare program,
Universal Credit. In essence, the HMRC not only needed to convince the public of the
necessity of tax and welfare reform, but also to present inarguable evidence that the
vision it had was clear and attainable. HMRC granted the APPTG complete access to all
relevant data and testimony, and APPTG assigned Mr. Black to the task of gathering this
information and formulating a report that would validate PAYE’s reformation. In
essence, the UK government was in desperate need of a conclusive report that would give
credence and direction to a strategic overhaul of its deeply entangled tax system.
With the initial task of performing a year-long research project on the current
state of UK’s PAYE system, Mr. Black was given complete access to all government
records. He proceeded to perform an in-depth analysis of governmental tax affairs by
conducting countless meetings, briefings, hearings, and report examinations, as well as
through holding numerous interviews with government officials, parliament members,
and highly regarded business leaders from markets around the world. From December
2011 through June 2012, Mr. Black formed a report that merged a plethora of technical
and business-related information, showcasing how the government-planned,
technologically-based overhaul of PAYE could be realized. Entitled “PAYE at the
Crossroads,” the report provided validation for a business community that was highly
skeptical, especially when considering the potential for expensive software upgrades and
the necessity for staff retraining and internal procedural changes which frequently
accompany RTI processes. According to Ian Liddell-Grainger, APPTG’s Head Executive
since its inception, “the report itself is exceptional. It is thoroughly researched and very
well written. The report provided detailed scrutiny of HMRC's RTI program and a vision
for the PAYE at the heart of government policy delivery, expanding the centralized
deductions model. PAYE at the Crossroads achieved the objectives we initially laid out at
a crucial time for the APPTG and PAYE reform.”
The publication of PAYE at the Crossroads was a culturally significant event that
sent ripples throughout the business and political sectors around the globe. More than 200
people were in attendance at an open parliament, including numerous senior government
officials, MPs, business and industry leaders, trade groups, and public policy experts. In
addition to receiving extensive coverage in the UK’s two major national newspapers, The
Guardian and The Telegragh, the report was discussed by many daily business, tax,
payroll, and IT websites, including Business Daily, Accounting Web, and Computer
World. According to Allen Lerman, a well-respected US economist whom Mr. Black
consulted with while compiling his studies, “Mr. Jamie Black produced an excellent
report for the APPTG, entitled PAYE at the Crossroads based on his impressive research.
It is the seminal report on the United Kingdom’s RTI program. PAYE at the Crossroads
has been cited by leading national and international media and referenced by international
experts, including the (US) Organization for Economic Development.” Clearly, Mr.
Black’s singular work has had ramifications for the political sphere of the United
Kingdom and has been acclaimed and cited by international constituencies as well.
2

3. Mr. Black’s research and eventual publication of PAYE at the Crossroads was a
significant contribution to the taxation industry, stimulating debate throughout the UK
about the necessity to modernize and improve the country’s PAYE system. The report
affirmed Mr. Black’s status as a leading researcher nationally and internationally, as it
received widespread response from businesses throughout the United Kingdom, as well
as from political and economic analysts throughout the UK and US. Today, his studies
continue to play an immeasurable role in public policy, as he serves as an authoritative
reference on tax policy throughout the UK. Mr. Black continues to provide policy-related
consulting in an unofficial capacity, and he is frequently solicited for advice as a leading
business expert.
In summary, the extraordinary abilities of Mr. Jamie Black are representative of
an individual who has achieved acclaim on a national and international level, as he is a
leading researcher in the areas of taxation, business, and public policy.
3