Ms Homer's departure after four years in charge of the UK tax office
comes just weeks after she was awarded a damehood in the New Year's
honours.
But MPs have criticised Ms Homer for HMRC's "unacceptable" customer service.
In November, the public accounts committee also accused HMRC of being seemingly "incapable of running a satisfactory service".
Ms
Homer said she felt it was "a sensible time to move on" as HMRC started
to implement the government's latest Spending Review, which was
unveiled at the end of last year.
"It has been a privilege to have
been with HMRC during a period when the improved performance of the
department has been increasingly recognised and we have the full backing
of ministers for our future plans," she said in the announcement.
Chancellor
George Osborne said Ms Homer had put foundations in place to make HMRC
one of the most digitally-advanced tax authorities in the world.
"It
is to Lin's great credit that the National Audit Office last year
judged HMRC to be one of the strongest departments in government - a
legacy of which she can be rightly proud," Mr Osborne said.
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