Commissioners for Revenue and Customs Act 2005 information
This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. Find sources: "Commissioners for Revenue and Customs Act 2005" – news · newspapers · books · scholar · JSTOR(November 2011) (Learn how and when to remove this message)
United Kingdom legislation
Commissioners for Revenue and Customs Act 2005[1]
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
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Text of statute as originally enacted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 combined the Inland Revenue and HM Customs and Excise into a single government department, HM Revenue and Customs. The Act also established the Revenue and Customs Prosecutions Office, and provided for inspections of HMRC by HM Inspectors of Constabulary to ensure that it complies with the law.
In combining the two revenue departments into one, the Act implemented the recommendation of the O'Donnell Review. The Act provides for the new department to inherit the powers of the old departments, pending a comprehensive review of revenue powers. Following some controversy in the Parliamentary debates, the Act also expressly provides for a duty to keep information confidential, with criminal penalties for wrongful disclosure.
The separation of prosecution functions to an independent body followed recommendations in the Gower Hammond Report and the Butterfield Report into failed prosecutions.
The Bill that became the Act was introduced to Parliament in the House of Commons on 24 November 2004, completed its stages in the House of Commons on 16 January 2005, completed its stages in the House of Lords on 5 April 2005. Lords' Amendments were considered by the House of Commons on 6 April 2005 and the Act received Royal Assent on 7 April 2005. The merger of the revenue bodies, and creation of RCPO, took effect 11 days later.
^The citation of this Act by this short title is authorised by section 57 of this Act.
^The Commissioners for Revenue and Customs Act 2005, section 56
and 28 Related for: Commissioners for Revenue and Customs Act 2005 information
The CommissionersforRevenueandCustomsAct2005 (c 11) is an Act of the Parliament of the United Kingdom which combined the Inland Revenueand HM Customs...
often listed: The RevenueAct 1767 passed on 29 June 1767. The Commissioners of CustomsAct 1767 passed on 29 June 1767. The Indemnity Act 1767 passed on...
would go ahead, and the merged body (HM RevenueandCustoms) was implemented by the CommissionersforRevenueandCustomsAct2005. For centuries, combatting...
of Revenue – the statutory body with functional responsibilities for administering the Income Tax Act. Commissioners of income tax were appointed for each...
a revenue-raising program that would raise an estimated £79,000 per year. The Molasses Act was set to expire in 1763. The Commissioners of Customs anticipated...
1971, Immigration and Asylum Act 1999, CommissionersforRevenueandCustomsAct2005, Immigration, Asylum and Nationality Act 2006 and section 130 of the...
Police Act 1996 Offences under section 30(1) of the CommissionersforRevenueandCustomsAct2005 Offences under section 34 of the Forgery Act 1861 Offences...
of RevenueandCustoms This offence (relating to officers of HMRC) is created by section 32(1) of the CommissionersforRevenueandCustomsAct2005. Assaulting...
Britain, and the UK "A brief history of income tax". CommissionersforRevenueandCustomsAct2005 Land Tax Act 1834 managed by Board of Customsand Excise...
Modernization and Tariff Act (RA 10863): Assessment and collection of customsrevenues from imported goods and other dues, fees, charges, fines and penalties...
Police Act 1996 Offences under section 30(1) of the CommissionersforRevenueandCustomsAct2005 Offences under section 34 of the Forgery Act 1861 Offences...
W. Bush and served for five years. The Commissioner of Internal Revenue is assisted by two deputy commissioners. The Deputy Commissionerfor Operations...
Her Majesty's RevenueandCustoms v Stringer and Schultz-Hoff v Deutsche Rentenversicherung Bund [2009] UKHL 31 is a European labour law and UK labour law...
the Customsand Excise Management Act 1979 Offences under section 12 of the Inland Revenue Regulation Act 1890 (Both repealed by the Commissionersfor Revenue...
explanation for 6 April tax year. It no longer appears on the HMRC website.] See, for example, Report of the Commissioners of Inland Revenue 1870 (Report)...
England in 1643. Like HM Customs (a far older branch of the revenue services), the Excise was administered by a Board of Commissioners who were accountable...
Parliament in 1726 (sections 25 and 26 of the Customs, etc., RevenuesAct 1725, 12 Geo. 1. c. 28). The Act came into force upon the granting of royal assent...
v HM RevenueandCustoms [2013] UKSC 26 is an English trusts law case, concerning the fiduciary duty to take into account relevant factors, and disregard...
Communications Headquarters Commissioners of RevenueandCustoms Home Office (for the purposes of HM Prison Service and the UK Border Agency) Ministry...
Influential Practitioners 2011". hrmostinfluential.co.uk. "CommissionersforRevenueandCustomsAct2005". Government of the United Kingdom. "Former Morrisons...
Transfer of Tribunal Functions andRevenueandCustoms Appeals Order 2009. The definition of "the General Commissioners" was repealed by paragraph 418(3)...
Commonwealth's main source of revenue was derived from indirect customsand the excise on duties on locally manufactured and imported goods. The Labor Andrew...
Global Information
