Commissioners for Revenue and Customs Act 2005 Explanatory Notes

Commissioners for Revenue and Customs Act 2005

2005 CHAPTER 11

Commentary on Clauses

Section 2: Officers of Revenue and Customs

37. Subsection (1) provides for the Commissioners for HMRC to appoint staff to be known as officers of Revenue and Customs. Officers will support the conduct of HMRC’s day-to-day work.

38. Subsection (3) requires officers to comply with the Commissioners' directions, when carrying out their functions or functions on behalf of the Commissioners.

39. Subsection (4) allows for continuity where actions, including proceedings, are begun by one officer of Revenue and Customs and continued by another.

40. Subsections (5) and (6) provide for officers to be civil servants. The terms of an officer of Revenue and Customs' appointment may include provision for suspension or discharge (subsection (2)).

41. The description of "officers of Revenue and Customs" replaces the previous nomenclature for describing staff who were empowered to exercise the functions of the predecessor departments, e.g. inspectors, collectors, receivers, authorised persons, etc. (see section 50(2)).