Section 33: Power of arrest
207.This section permits a person to be arrested for the offences at sections 30 to 32, and specifies who may make that arrest.
208.Under subsection (1), an arrest may be made on the basis of reasonable suspicion that a person has committed an offence specified at sections 30 to 32, is in the process of committing such an offence, or is about to commit such an offence. No arrest warrant is required for an arrest to be made.
209.Subsection (1) provides for the arrest to be made by an authorised officer of Revenue and Customs. Subsection (2) confirms that authorisation must be given by the Commissioners. So an officer who is not the subject of a valid authorisation by the Commissioners may not exercise the power of arrest for these offences.
210.Subsection (3) specifies the forms in which an authorisation may be given. Authorisations may be:
by specific designation, whereby the Commissioners authorise a specified individual to exercise the power of arrest; or
by general designation, whereby the Commissioners authorise a certain type or group of officers based upon criteria that the Commissioners may specify.
211.So, for example, the Commissioners could generally designate all officers working in particular law enforcement jobs who have up to date training in arrest matters.
212.In accordance with section 24(2) and (3)(e) (evidence), the Commissioners may confirm in writing that an officer was the subject of a designation under this provision at a specified time.
213.Subsections (4) and (5) confer a power of arrest for the offences in the Act upon Police officers in Scotland and Northern Ireland respectively. Police officers may exercise this power under the same circumstances as an authorised HMRC officer, namely:
if they reasonably suspect that the person has committed an offence under this Act;
if they reasonably believe that a person is committing such an offence; or
if they reasonably believe that a person is about to commit such an offence.
