Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter IDG40470

Document Cited in Related
Vincent
Published date19 March 2016
Record NumberIDG40470
CourtHM Revenue & Customs

CRCA sets out former Inland Revenue functions in Schedule 1. It can be important to understand what are former Inland Revenue or HM Customs & Excise functions because a small number of legal gateways (those listed in Part 2 of Schedule 2 to CRCA) make reference to information obtained in connection with either former Revenue or Customs functions.

Former Inland Revenue functions

The former functions of Inland Revenue listed in Schedule 1 to CRCA are:

  1. Capital gains tax.
  2. Charities.
  3. Child benefit.
  4. Child tax credit.
  5. Child trust funds.
  6. Corporation tax (and amounts assessable or chargeable as if they were corporation tax).
  7. Guardian’s allowance.
  8. Income tax.
  9. Inheritance tax.
  10. The issue of bank notes.
  11. National insurance contributions.
  12. The National Insurance Fund.
  13. The national minimum wage.
  14. Oil and gas royalties.
  15. Payment of or in lieu of rates.
  16. Payment in lieu of tax reliefs, in so far as the Commissioners of Inland Revenue were responsible before the commencement of section 5.
  17. Pension schemes.
  18. Petroleum revenue tax.
  19. Rating lists.
  20. Recovery of taxes due in other member States, in relation to matters corresponding to those for which the...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT