Commissioners for Revenue and Customs Act 2005

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Commissioners for Revenue and Customs Act 2005 [1]
Royal Coat of Arms of the United Kingdom (variant 1, 1952-2022).svg
Parliament of the United Kingdom
Long title An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioner of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.
Citation 2005 c 11
Territorial extent  United Kingdom, but an amendment, modification or repeal effected by this Act has the same extent as the enactment (or the relevant part of the enactment) to which it relates. [2]
Dates
Royal assent 7 April 2005
Commencement 7 April 2005 [3]
Other legislation
Amended by Scotland Act 2012, Wales Act 2014
Status: Current legislation
Text of statute as originally enacted
Revised text of statute as amended

The Commissioners for Revenue and Customs Act 2005 (c 11) is an Act of the Parliament of the United Kingdom which established HM Revenue and Customs.

Contents

Background

The policy was first announced in the 2004 budget. [4]

Provisions

The act combined the Inland Revenue and HM Customs and Excise into a single government department, HM Revenue and Customs. [5] The act prohibits disclosure of taxpayers' information, but this does not apply if it is "made for the purposes of a function of the Revenue and Customs". [6]

Reception

The original bill was criticised by the Institute of Chartered Accountants of Scotland for lacking an appeal mechanism. [7]

See also

References

  1. ↑ The citation of this Act by this short title is authorised by section 57 of this Act.
  2. ↑ The Commissioners for Revenue and Customs Act 2005, section 56
  3. ↑ The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005 (S.I. 2005/1126 (C. 51)) was made under section 53(1).
  4. ↑ "Revenue to collect £26bn more after merger". Accountancy Age. 4 May 2004. Archived from the original on 31 August 2025. Retrieved 31 August 2025.
  5. ↑ Kay, William (18 March 2004). "Jobs go in Customs merger with Revenue". The Independent . Archived from the original on 7 July 2022. Retrieved 31 August 2025.
  6. ↑ Pollock, Ian (18 May 2012). "HMRC defends child benefit information policy". BBC News. Archived from the original on 10 June 2013. Retrieved 31 August 2025.
  7. ↑ Bennett, James (11 January 2005). "ICAS questions greater powers for HMRC". Accountancy Age. Archived from the original on 31 August 2025. Retrieved 31 August 2025.
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