Commissioners for Revenue and Customs Act 2005
Commissioners and officers
1The Commissioners
2Officers of Revenue and Customs
3Declaration of confidentiality
4“Her Majesty’s Revenue and Customs”
Functions
5Commissioners' initial functions
6Officers' initial functions
7Former Inland Revenue matters
8Power to transfer functions
9Ancillary powers
10The Valuation Office
Exercise of functions
11Treasury directions
12Commissioners' arrangements
13Exercise of Commissioners' functions by officers
14Delegation
15Agency: Scotland and Northern Ireland
16Restrictions, &c.
Information
17Use of information
18Confidentiality
19Wrongful disclosure
20Public interest disclosure
21Disclosure to prosecuting authority
22Data protection, &c.
23Freedom of information
Proceedings
24Evidence
25Conduct of civil proceedings
25ACertificates of debt
26Rewards
Inspection and complaints
27Inspection
28Complaints and misconduct: England and Wales
29Confidentiality, &c.
Offences
30Impersonation
31Obstruction
32Assault
33Power of arrest
Prosecutions
34The Revenue and Customs Prosecutions Office
35Functions
36Functions: supplemental
37Prosecutors
38Conduct of prosecutions on behalf of the Office
39Designation of non-legal staff
40Confidentiality
41Disclosure of information to Director of Revenue and Customs Prosecutions
42Inspection
Money and property
43Expenditure
44Payment into Consolidated Fund
45Remuneration, &c.
46Accounts
47Payment out of Consolidated Fund
48Transfer of property, &c.: general
49Transfer of property, &c.: Prosecutions Office
General
50Consequential amendments, &c.
51Interpretation
52Repeals
53Commencement
54Transitional: general
55Transitional: penalties
56Extent
57Short title
SCHEDULES
SCHEDULE 1Former Inland Revenue Matters
1Capital gains tax.
2Charities.
3Child benefit.
4Child tax credit.
5Child trust funds.
6Corporation tax (and amounts assessable or chargeable as if they...
7Guardian’s allowance.
8Income tax.
9Inheritance tax.
10The issue of bank notes.
11National insurance contributions.
12The National Insurance Fund.
13The national minimum wage.
14Oil and gas royalties.
15Payment of or in lieu of rates.
16Payment in lieu of tax reliefs, in so far as...
17Pension schemes.
18Petroleum revenue tax.
19Rating lists.
20Recovery of taxes due in other member States, in relation...
21Stamp duty.
22Stamp duty land tax.
23Stamp duty reserve tax.
24Statutory adoption pay.
25Statutory maternity pay.
26Statutory paternity pay.
27Statutory sick pay.
28Student loans.
29Valuation lists in relation to council tax.
30Valuation of property.
31Working tax credit.
SCHEDULE 2Functions of Commissioners and Officers: Restrictions, &c.
Part 1General
Wireless Telegraphy Act 2006 (c. 36)
1. . . . . . . . . ....
Taxes Management Act 1970 (c. 9)
2A power under any of the following provisions of the...
3Section 113(3) of that Act (form of documents) shall have...
Customs and Excise Management Act 1979 (c. 2)
4Section 8(2) and (3) of the Customs and Excise Management...
5(1) Section 11 of that Act (assistance to be rendered...
6Sections 167 (untrue declarations, &c.) and 168 (counterfeiting documents, &c.)...
Police and Criminal Evidence Act 1984 (c. 60)
7General
Finance Act 1985 (c. 54)
8Section 10 of the Finance Act 1985 (computer records &c.)...
Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))
9General
Finance Act 1998 (c. 36)
10In section 163(1) of the Finance Act 1998 (adoption of...
Regulation of Investigatory Powers Act 2000 (c. 23)
11. . . . . . . . . ....
Finance Act 2002 (c. 23)
12General
Proceeds of Crime Act 2002 (c. 29)
13The power in section 294 of the Proceeds of Crime...
13AThe powers conferred on an officer of Revenue and Customs...
Crime (International Co-operation) Act 2003 (c. 32)
14An order under section 27 of the Crime (International Co-operation)...
Part 2Use of Information
Teaching and Higher Education Act 1998 (c. 30)
15The Commissioners may supply information in accordance with section 24...
Employment Relations Act 1999 (c. 26)
16The Commissioners may supply information in accordance with section 39...
Immigration and Asylum Act 1999 (c. 33)
17The Commissioners may supply information under section 20 of the...
Financial Services and Markets Act 2000 (c. 8)
18The Commissioners may supply information in accordance with section 350...
Terrorism Act 2000 (c. 11)
19Information may be supplied in accordance with paragraph 4(2) of...
Nationality, Immigration and Asylum Act 2002 (c. 41)
20The Commissioners may supply information to the Secretary of State...
SCHEDULE 3Revenue and Customs Prosecutions Office
Appointment of Director
1The Director must have a ten year general qualification within...
2The Director shall hold and vacate office in accordance with...
Money
3The Director shall be paid such remuneration, expenses and other...
4In incurring expenditure the Director shall comply with any directions...
5Expenditure of the Director shall be paid out of money...
Annual report
6(1) As soon as is reasonably practicable after the end...
Financial year
7(1) The financial year of the Office shall begin with...
Status
8Service as the Director or a member of the Office...
SCHEDULE 4Consequential Amendments, &c.
Harbours, Docks, and Piers Clauses Act 1847 (c. 27)
1In section 14 of the Harbours, Docks and Piers Clauses...
Public Revenue and Consolidated Fund Charges Act 1854 (c. 94)
2In Schedule (B) to the Public Revenue and Consolidated Fund...
Exchequer and Audit Departments Act 1866 (c. 39)
3In section 10 of the Exchequer and Audit Departments Act...
Game Laws Amendment (Scotland) Act 1877 (c. 28)
4In section 11 of the Game Laws Amendment (Scotland) Act...
Inland Revenue Regulation Act 1890 (c. 21)
5The Inland Revenue Regulation Act 1890 shall cease to have...
Public Accounts and Charges Act 1891 (c. 24)
6The Public Accounts and Charges Act 1891 (the only extant...
Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I))
7In paragraph 6(3) of Schedule 2A to the Judicial Pensions...
County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))
8In paragraph 6(3) of Schedule 2A to the County Courts...
Resident Magistrates' Pensions Act (Northern Ireland) 1960 (c. 2 (N.I.))
9In paragraph 6(3) of Schedule 3 to the Resident Magistrates'...
Parliamentary Commissioner Act 1967 (c. 13)
10In Schedule 2 to the Parliamentary Commissioner Act 1967 (departments...
Taxes Management Act 1970 (c. 9)
11The Taxes Management Act 1970 shall be amended as follows....
12For section 1 (taxes for which Inland Revenue responsible) substitute—...
13Section 6(3) and (4) and Parts II and III of...
14Section 111(2) (valuation: obstruction) shall cease to have effect.
15In Part I of Schedule 1 (declarations: general and special...
Finance Act 1972 (c. 41)
16Section 127 of the Finance Act 1972 (exchange of information...
Biological Weapons Act 1974 (c. 6)
17In section 1B of the Biological Weapons Act 1974 (Customs...
Health and Safety at Work etc. Act 1974 (c. 37)
18(1) Section 27A of the Health and Safety at Work...
Health and Safety at Work (Northern Ireland) Order 1978 (S.I. 1978/1039 (N.I. 9))
19(1) Article 29A of the Health and Safety at Work...
Customs and Excise Management Act 1979 (c. 2)
20The Customs and Excise Management Act 1979 shall be amended...
21The following provisions shall cease to have effect—
22In section 1(1) (interpretation)— (a) for the definition of “assigned...
23In section 145 (institution of proceedings)— (a) in subsection (1),...
24In section 146A(7) (time limits), for the words from “means”...
25In section 150(1) (joint and several liability) for “the Commissioners”...
26In section 152(a) (power to compound offences, &c.) for “compound...
27For section 155(1), substitute— “ An officer of Revenue and...
28In section 171 (offences and penalties) after subsection (4) (offence...
Judicial Pensions Act 1981 (c. 20)
29In paragraph 6(3) of Schedule 1A to the Judicial Pensions...
Police and Criminal Evidence Act 1984 (c. 60)
30Sections 37 to 37B of the Police and Criminal Evidence...
31Section 114(4) of the Police and Criminal Evidence Act 1984...
Debtors (Scotland) Act 1987 (c. 18)
32The Debtors (Scotland) Act 1987 shall be amended as follows....
33In section 1(5)(d) (cases where time to pay directions not...
34In section 5(4)(d) (cases where time to pay orders not...
Criminal Justice Act 1987 (c. 38)
35(1) In section 3(1) and (2) of the Criminal Justice...
Consumer Protection Act 1987 (c. 43)
36(1) Section 37 of the Consumer Protection Act 1987 (disclosure...
Income and Corporation Taxes Act 1988 (c. 1)
37In section 816 of the Income and Corporation Taxes Act...
Copyright, Designs and Patents Act 1988 (c. 48)
38Section 112(5) of the Copyright, Designs and Patents Act 1988...
Finance Act 1989 (c. 26)
39After section 182(10) of the Finance Act 1989 (disclosure) insert—...
Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (N.I. 12))
40Article 85(3) of the Police and Criminal Evidence (Northern Ireland)...
Criminal Justice (International Co-operation) Act 1990 (c. 5)
41In section 21(2)(a) of the Criminal Justice (International Co-operation) Act...
Child Support Act 1991 (c. 48)
42In Schedule 2 to the Child Support Act 1991 (provision...
Social Security Contributions and Benefits Act 1992 (c. 4)
43In section 171 of the Social Security Contributions and Benefits...
Social Security Administration Act 1992 (c. 5)
44The Social Security Administration Act 1992 shall be amended as...
45In section 122ZA (disclosure of tax information)—
46In section 122AA (disclosure of contributions information)—
47For section 161(1) (the National Insurance Fund) substitute—
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
48In section 167(1) of the Social Security Contributions and Benefits...
Social Security Administration (Northern Ireland) Act 1992 (c. 8)
49In section 116ZA of that Act (disclosure of tax information)—...
50In section 116AA of the Social Security Administration (Northern Ireland)...
Pension Schemes Act 1993 (c. 48)
51In section 158 of the Pension Schemes Act 1993 (disclosure)...
Pension Schemes (Northern Ireland) Act 1993 (c. 49)
52In section 154 of the Pension Schemes (Northern Ireland) Act...
Finance Act 1994 (c. 9)
53In Schedule 7 to the Finance Act 1994 (insurance premium...
Value Added Tax Act 1994 (c. 23)
54The Value Added Tax Act 1994 shall be amended as...
55In Schedule 3B (supply of electronic services in member States)...
56In Schedule 11 (administration, &c.) for paragraph 1 substitute— The Commissioners for Her Majesty’s Revenue and Customs shall be...
Trade Marks Act 1994 (c. 26)
57Section 90(5) of the Trade Marks Act 1994 (destination of...
58(1) In section 91 of that Act (disclosure by Commissioners...
Drug Trafficking Act 1994 (c. 37)
59In section 60 of the Drug Trafficking Act 1994 (prosecution...
Finance Act 1995 (c. 4)
60Section 158 of the Finance Act 1995 (amendment of the...
Merchant Shipping Act 1995 (c. 21)
61Section 303 of the Merchant Shipping Act 1995 (expenses of...
Criminal Appeal Act 1995 (c. 35)
62For section 22(4)(e) and (f) of the Criminal Appeal Act...
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)
63(1) Section 30 of the Criminal Law (Consolidation) (Scotland) Act...
Chemical Weapons Act 1996 (c. 6)
64In section 30A of the Chemical Weapons Act 1996 (prosecutions...
Finance Act 1996 (c. 8)
65In Schedule 5 to the Finance Act 1996 (landfill tax)...
Landmines Act 1998 (c. 33)
66In section 21 of the Landmines Act 1998 (Customs and...
Finance Act 1998 (c. 36)
67Section 145 of the Finance Act 1998 (accounting for property...
68Schedule 18 to that Act (company tax returns &c.) shall...
Crime and Disorder Act 1998 (c. 37)
69In section 51B(9) of the Crime and Disorder Act 1998...
Scotland Act 1998 (c. 46)
70The Scotland Act 1998 shall be amended as follows.
71In section 77 (accounting for additional Scottish tax)—
72Section 78(8) (tax reduction: destination of receipts) shall cease to...
Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)
73The Social Security Contributions (Transfer of Functions etc.) Act 1999...
74For section 3(1) to (5) (management of contributions) substitute—
75Section 7 (use of information) shall cease to have effect....
Finance Act 1999 (c. 16)
76In section 135(2) of the Finance Act 1999 (lending to...
Crown Prosecution Service Inspectorate Act 2000 (c. 10)
77At the end of section 2 of the Crown Prosecution...
Terrorism Act 2000 (c. 11)
78In section 121 of the Terrorism Act 2000 (interpretation) for...
Finance Act 2000 (c. 17)
79The Finance Act 2000 shall be amended as follows.
80Section 148(2) (use of minimum wage information) shall cease to...
81In Schedule 6 (climate change levy) paragraph 140 (destination of...
Capital Allowances Act 2001 (c. 2)
82The Capital Allowances Act 2001 shall be amended as follows....
83(1) For “the Inland Revenue”, wherever that expression appears, substitute...
84In section 51 (disclosure) — (a) in subsection (1), for...
85Section 576 (meaning of “the Inland Revenue”, &c) shall cease...
86In Part 2 of Schedule 1— (a) the entry for...
Anti-terrorism, Crime and Security Act 2001 (c. 24)
87In section 53 of the Anti-terrorism, Crime and Security Act...
Tax Credits Act 2002 (c. 21)
88For section 2 of the Tax Credits Act 2002 (functions...
89Section 40(1)(a) of that Act (annual reports) shall cease to...
90For section 53 of that Act, susbtitute— General functions of...
91Paragraph 2 of Schedule 5 to that Act (use and...
92To the extent that the Tax Credits Act 1999 (c....
Employment Act 2002 (c. 22)
93Section 5 of the Employment Act 2002 (functions of Inland...
Finance Act 2002 (c. 23)
94The Finance Act 2002 shall be amended as follows.
95(1) In section 135 (requirement to use electronic communications)—
96In Schedule 13 (tax relief for expenditure on vaccine research,...
Proceeds of Crime Act 2002 (c. 29)
97In section 72(9) of the Proceeds of Crime Act 2002...
98In section 436 of that Act (disclosure of information to...
99In section 451 of that Act (Customs and Excise prosecutions)—...
100In Schedule 8 to that Act (declarations) for “an offence...
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
101The Income Tax (Earnings and Pensions) Act 2003 shall be...
102(1) For the expression “the Inland Revenue”, wherever it appears,...
103(1) In the following provisions for “they” or “them” in...
104In section 43(1) for “the Board’s decision” substitute “ the...
105In section 58(3) for “are” substitute “ is ”.
106In section 65— (a) in subsection (3) for “are” substitute...
107In section 79(2) for “are” substitute “ is ”.
108In section 96— (a) in subsection (2) for “are” substitute...
109In section 179(3) for “the Inland Revenue are” substitute “...
110In section 183(1)(a) for “require” substitute “ requires ”.
111In section 312(5) for “have” substitute “ has ”.
112In section 344(3) for “are satisfied” substitute “ is satisfied...
113In section 392(4) and (5) for “are satisfied” substitute “...
114In section 511(2)— (a) in paragraph (a) for “are” substitute...
115In section 514(2)— (a) in paragraph (a) for “are” substitute...
116In section 647(3)(b) for “is” substitute “ are ”.
117In section 684, in paragraph 8 of the list of...
118In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute...
119Section 720 (meaning of “Inland Revenue”, &c) shall cease to...
120In Part 2 of Schedule 1, omit the entries for...
121In Schedule 2— (a) in paragraph 81—
122In Schedule 3— (a) in paragraph 40—
123In Schedule 4— (a) in paragraph 28—
124In Schedule 5— (a) in paragraph 46—
Finance Act 2003 (c. 14)
125The Finance Act 2003 shall be amended as follows.
126In section 129(6) (relief for certain leases) for “section 10...
127In section 130(6) (registered social landlords: treatment of certain leases)...
Dealing in Cultural Objects (Offences) Act 2003 (c. 27)
128In section 4 of the Dealing in Cultural Objects (Offences)...
Criminal Justice Act 2003 (c. 44)
129In section 27 of the Criminal Justice Act 2003 (interpretation)—...
130In section 29 of that Act (new method of instituting...
Income Tax (Trading and Other Income) Act 2005 (c. 5)
131The Income Tax (Trading and Other Income) Act 2005 shall...
132(1) For the expression “the Inland Revenue”, wherever it appears,...
133(1) In section 75(5)— (a) for “have” substitute “ has...
134(1) In section 878(1), omit the definitions of “the Board...
SCHEDULE 5Repeals

Royal arms

Commissioners for Revenue and Customs Act 2005

2005 CHAPTER 11

An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—