Commissioners for Revenue and Customs Act 2005

JurisdictionUK Non-devolved
Citation2005 c. 11


Commissioners for Revenue andCustoms 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.

[7th April 2005]

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—

Commissioners and officers

Commissioners and officers

S-1 The Commissioners

1 The Commissioners

(1) Her Majesty may by Letters Patent appoint Commissioners for Her Majesty's Revenue and Customs.

(2) The Welsh title of the Commissioners shall be Comisynwyr Cyllid a Thollau Ei Mawrhydi.

(3) A Commissioner—

(a) may resign by notice in writing to the Treasury, and

(b) otherwise, shall hold office in accordance with the terms and conditions of his appointment (which may include provision for dismissal).

(4) In exercising their functions, the Commissioners act on behalf of the Crown.

(5) Service as a Commissioner is service in the civil service of the State.

S-2 Officers of Revenue and Customs

2 Officers of Revenue and Customs

(1) The Commissioners may appoint staff, to be known as officers of Revenue and Customs.

(2) A person shall hold and vacate office as an officer of Revenue and Customs in accordance with the terms of his appointment (which may include provision for dismissal).

(3) An officer of Revenue and Customs shall comply with directions of the Commissioners (whether he is exercising a function conferred on officers of Revenue and Customs or exercising a function on behalf of the Commissioners).

(4) Anything (including anything in relation to legal proceedings) begun by or in relation to one officer of Revenue and Customs may be continued by or in relation to another.

(5) Appointments under subsection (1) may be made only with the approval of the Minister for the Civil Service as to terms and conditions of service.

(6) Service in the employment of the Commissioners is service in the civil service of the State.

(7) In Schedule 1 to the Interpretation Act 1978 (c. 30) (defined expressions) at the appropriate place insert—

‘‘Officer of Revenue and Customs’ has the meaning given by section 2(1) of the Commissioners for Revenue and Customs Act 2005.’

S-3 Declaration of confidentiality

3 Declaration of confidentiality

(1) Each person who is appointed under this Act as a Commissioner or officer of Revenue and Customs shall make a declaration acknowledging his obligation of confidentiality under section 18.

(2) A declaration under subsection (1) shall be made —

(a) as soon as is reasonably practicable following the person's appointment, and

(b) in such form, and before such a person, as the Commissioners may direct.

(3) For the purposes of this section, the renewal of a fixed term appointment shall not be treated as an appointment.

S-4 ‘Her Majesty's Revenue and Customs’

4 ‘Her Majesty's Revenue and Customs’

(1) The Commissioners and the officers of Revenue and Customs may together be referred to as Her Majesty's Revenue and Customs.

(2) The Welsh title of the Commissioners and the officers of Revenue and Customs together shall be Cyllid a Thollau Ei Mawrhydi.

(3) In Schedule 1 to the Interpretation Act 1978 (defined expressions) at the appropriate place insert—

‘‘Her Majesty's Revenue and Customs’ has the meaning given by section 4 of the Commissioners for Revenue and Customs Act 2005.’

Functions

Functions

S-5 Commissioners' initial functions

5 Commissioners' initial functions

(1) The Commissioners shall be responsible for—

(a) the collection and management of revenue for which the Commissioners of Inland Revenue were responsible before the commencement of this section,

(b) the collection and management of revenue for which the Commissioners of Customs and Excise were responsible before the commencement of this section, and

(c) the payment and management of tax credits for which the Commissioners of Inland Revenue were responsible before the commencement of this section.

(2) The Commissioners shall also have all the other functions which before the commencement of this section vested in—

(a) the Commissioners of Inland Revenue (or in a Commissioner), or

(b) the Commissioners of Customs and Excise (or in a Commissioner).

(3) This section is subject to section 35.

(4) In this Act ‘revenue’ includes taxes, duties and national insurance contributions.

S-6 Officers' initial functions

6 Officers' initial functions

(1) A function conferred by an enactment (in whatever terms) on any of the persons listed in subsection (2) shall by virtue of this subsection vest in an officer of Revenue and Customs.

(2) Those persons are—

(a) an officer as defined by section 1(1) of the Customs and Excise Management Act 1979 (c. 2),

(b) a person acting under the authority of the Commissioners of Customs and Excise,

(c) an officer of the Commissioners of Customs and Excise,

(d) a customs officer,

(e) an officer of customs,

(f) a customs and excise officer,

(g) an officer of customs and excise, and

(h) a collector of customs and excise.

(3) This section is subject to sections 7 and 35.

S-7 Former Inland Revenue matters

7 Former Inland Revenue matters

(1) This section applies to the matters listed in Schedule 1.

(2) A function conferred by an enactment (in whatever terms) on any of the persons specified in subsection (3) shall by virtue of this subsection vest in an officer of Revenue and Customs—

(a) if or in so far as it relates to a matter to which this section applies, and

(b) in so far as the officer is exercising a function (whether or not by virtue of paragraph (a)) which relates to a matter to which this section applies.

(3) Those persons are—

(a) an officer of the Commissioners of Inland Revenue,

(b) an officer of the Board of Inland Revenue,

(c) an officer of inland revenue,

(d) a collector of Inland Revenue,

(e) an inspector of taxes,

(f) a collector of taxes,

(g) a person authorised to act as an inspector of taxes or collector of taxes for specific purposes,

(h) an officer having powers in relation to tax,

(i) a revenue official,

(j) a person employed in relation to Inland Revenue (or ‘the Inland Revenue’), and

(k) an Inland Revenue official.

(4) In so far as an officer of Revenue and Customs is exercising a function which relates to a matter to which this section applies, section 6(1) shall not apply.

(5) This section is subject to section 35.

S-8 Power to transfer functions

8 Power to transfer functions

(1) After section 5 of the Ministers of the Crown Act 1975 (c. 26) (transfer of functions orders: supplemental) insert—

S-5A

5A

‘5A The Commissioners for Her Majesty's Revenue and Customs

(1) The Commissioners for Her Majesty's Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.

(2) The officers of Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.

(3) An Order in Council under this Act may not provide for the transfer of a function specified in section 5(1) of the Commissioners for Revenue and Customs Act 2005.

(4) An Order in Council under section 1 above transferring a function to the Commissioners or to officers of Revenue and Customs—

(a) may restrict or prohibit the exercise of specified powers in relation to that function, and

(b) may provide that the function may be exercised only with the consent of a specified Minister of the Crown.’

(2) For the purposes of sections 63 and 108 of the Scotland Act 1998 (c. 46) (transfer of functions)—

(a) the Commissioners shall be treated as a Minister of the Crown, and

(b) the officers of Revenue and Customs shall be treated as a Minister of the Crown.

(3) An Order in Council under section 63 or 108 of that Act—

(a) may not make provision about a function specified in section 5(1) of this Act, and

(b) if it transfers a function to the Commissioners or to officers of Revenue and Customs—

(i) may restrict or prohibit the exercise of specified powers in relation to that function, and

(ii) may provide that the function may be exercised only with the consent of a specified member of the Scottish Executive.

(4) For the purposes of section 22 of and Schedule 3 to the Government of Wales Act 1998 (c. 38) (transfer of functions)—

(a) the Commissioners shall be treated as a Minister of the Crown, and

(b) the officers of Revenue and Customs shall be treated as a Minister of the Crown.

(5) An Order in Council under section 22 of that Act may not make provision about a function specified in section 5(1) of this Act.

S-9 Ancillary powers

9 Ancillary powers

(1) The Commissioners may do anything which they think—

(a) necessary or expedient in connection with the exercise of their...

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