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Commissioners for Revenue and Customs Act 2005

2005 c. 11 · Enacted 7 April 2005 · Extends to United Kingdom

Not fully up to date. 13 changes made by later legislation have not yet been written into this text, which is revised to 18 August 2026.

See the changes not yet applied
ProvisionChangeMade by
s. 18(2)(ia)insertedChildcare Funding (Wales) Act 2019 s. 9
s. 44(3)(b)omittedScotland Act 2012 Sch. 2 para. 3(2)
Sch. 4 para. 70-72omittedScotland Act 2012 Sch. 2 para. 3(3)
Sch. 1 para. 31repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 5(1)word insertedWelfare Reform Act 2012 Sch. 3 para. 20
s. 44(3)(d) and wordrepealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 54(4)(f) and wordrepealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 1 para. 4repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 5(1)(c) and wordrepealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 44(3)word insertedWelfare Reform Act 2012 Sch. 3 para. 21
Sch. 2 para. 15words substitutedHigher Education and Research Act 2017 s. 87(4)
Sch. 4 para. 129omittedPolice, Crime, Sentencing and Courts Act 2022 Sch. 11 para. 38(1)(a)
s. 19appliedData (Use and Access) Act 2025 s. 46(4)

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:—

Contents

  1. Commissioners and officers
  2. 1The Commissioners
  3. 2Officers of Revenue and Customs
  4. 3Declaration of confidentiality
  5. 4“Her Majesty’s Revenue and Customs”
  6. Functions
  7. 5Commissioners' initial functions
  8. 6Officers' initial functions
  9. 7Former Inland Revenue matters
  10. 8Power to transfer functions
  11. 8AThe Extractive Industries Transparency Initiative
  12. 9Ancillary powers
  13. 10The Valuation Office
  14. Exercise of functions
  15. 11Treasury directions
  16. 12Commissioners' arrangements
  17. 13Exercise of Commissioners' functions by officers
  18. 14Delegation
  19. 15Agency: Scotland, Northern Ireland and Wales
  20. 16Restrictions, &c.
  21. 16ACharter of standards and values
  22. Information
  23. 17Use of information
  24. 18Confidentiality
  25. 19Wrongful disclosure
  26. 20Public interest disclosure
  27. 21Disclosure to prosecuting authority
  28. 22Data protection, &c.
  29. 23Freedom of information
  30. Proceedings
  31. 24Evidence
  32. 25Conduct of civil proceedings
  33. 25ACertificates of debt
  34. 26Rewards
  35. Inspection and complaints
  36. 27Inspection
  37. 28Complaints and misconduct: England and Wales
  38. 28AComplaints and misconduct: Northern Ireland
  39. 29Confidentiality, &c.
  40. Offences
  41. 30Impersonation
  42. 31Obstruction
  43. 32Assault
  44. 33Power of arrest
  45. Prosecutions
  46. 34The Revenue and Customs Prosecutions Office Repealed
  47. 35Functions Repealed
  48. 36Functions: supplemental Repealed
  49. 37Prosecutors Repealed
  50. 38Conduct of prosecutions on behalf of the Office Repealed
  51. 39Designation of non-legal staff Repealed
  52. 40Confidentiality
  53. 41Disclosure of information to Director of Revenue and Customs Prosecutions Repealed
  54. 42Inspection Repealed
  55. Money and property
  56. 43Expenditure
  57. 44Payment into Consolidated Fund
  58. 45Remuneration, &c.
  59. 46Accounts
  60. 47Payment out of Consolidated Fund
  61. 48Transfer of property, &c.: general
  62. 49Transfer of property, &c.: Prosecutions Office Repealed
  63. General
  64. 50Consequential amendments, &c.
  65. 51Interpretation
  66. 52Repeals
  67. 53Commencement
  68. 54Transitional: general
  69. 55Transitional: penalties
  70. 56Extent
  71. 57Short title
  72. Schedule 1: Former Inland Revenue Matters
  73. 1Paragraph 1
  74. 2Paragraph 2
  75. 3Paragraph 3
  76. 4Paragraph 4
  77. 5Paragraph 5
  78. 6Paragraph 6
  79. 7Paragraph 7
  80. 8Paragraph 8
  81. 9Paragraph 9
  82. 10Paragraph 10
  83. 11Paragraph 11
  84. 12Paragraph 12
  85. 13Paragraph 13
  86. 14Paragraph 14
  87. 15Paragraph 15
  88. 16Paragraph 16
  89. 17Paragraph 17
  90. 18Paragraph 18
  91. 19Paragraph 19
  92. 20Paragraph 20
  93. 21Paragraph 21
  94. 22Paragraph 22
  95. 23Paragraph 23
  96. 24Paragraph 24
  97. 25Paragraph 25
  98. 26Paragraph 26
  99. 26AParagraph 26A Repealed
  100. 26BParagraph 26B
  101. 26CParagraph 26C
  102. 26DParagraph 26D
  103. 27Paragraph 27
  104. 28Paragraph 28
  105. 29Paragraph 29
  106. 30Paragraph 30
  107. 31Paragraph 31
  108. Schedule 2: Functions of Commissioners and Officers: Restrictions, &c.
  109. Part 1: General
  110. Wireless Telegraphy Act 2006 (c. 36)
  111. 1Paragraph 1 Repealed
  112. Taxes Management Act 1970 (c. 9)
  113. 2Paragraph 2 Repealed
  114. 3Paragraph 3
  115. Customs and Excise Management Act 1979 (c. 2)
  116. 4Paragraph 4
  117. 5Paragraph 5
  118. 6Paragraph 6
  119. Police and Criminal Evidence Act 1984 (c. 60)
  120. 7Paragraph 7 Repealed
  121. Finance Act 1985 (c. 54)
  122. 8Paragraph 8
  123. Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))
  124. 9Paragraph 9 Repealed
  125. Finance Act 1998 (c. 36)
  126. 10Paragraph 10
  127. Regulation of Investigatory Powers Act 2000 (c. 23)
  128. 11Paragraph 11 Repealed
  129. Finance Act 2002 (c. 23)
  130. 12Paragraph 12 Repealed
  131. ...
  132. 13Paragraph 13 Repealed
  133. 13AParagraph 13A Repealed
  134. Crime (International Co-operation) Act 2003 (c. 32)
  135. 14Paragraph 14 Repealed
  136. Part 2: Use of Information
  137. Teaching and Higher Education Act 1998 (c. 30)
  138. 15Paragraph 15
  139. Employment Relations Act 1999 (c. 26)
  140. 16Paragraph 16
  141. Immigration and Asylum Act 1999 (c. 33)
  142. 17Paragraph 17 Repealed
  143. Financial Services and Markets Act 2000 (c. 8)
  144. 18Paragraph 18
  145. Terrorism Act 2000 (c. 11)
  146. 19Paragraph 19
  147. Nationality, Immigration and Asylum Act 2002 (c. 41)
  148. 20Paragraph 20 Repealed
  149. Schedule 3: Revenue and Customs Prosecutions Office Repealed
  150. Appointment of Director Repealed
  151. 1Paragraph 1 Repealed
  152. 2Paragraph 2 Repealed
  153. Money Repealed
  154. 3Paragraph 3 Repealed
  155. 4Paragraph 4 Repealed
  156. 5Paragraph 5 Repealed
  157. Annual report Repealed
  158. 6Paragraph 6 Repealed
  159. Financial year Repealed
  160. 7Paragraph 7 Repealed
  161. Status Repealed
  162. 8Paragraph 8 Repealed
  163. Schedule 4: Consequential Amendments, &c.
  164. Harbours, Docks, and Piers Clauses Act 1847 (c. 27)
  165. 1Paragraph 1
  166. Public Revenue and Consolidated Fund Charges Act 1854 (c. 94)
  167. 2Paragraph 2
  168. Exchequer and Audit Departments Act 1866 (c. 39)
  169. 3Paragraph 3
  170. Game Laws Amendment (Scotland) Act 1877 (c. 28)
  171. 4Paragraph 4
  172. Inland Revenue Regulation Act 1890 (c. 21)
  173. 5Paragraph 5
  174. Public Accounts and Charges Act 1891 (c. 24)
  175. 6Paragraph 6
  176. Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I))
  177. 7Paragraph 7
  178. County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))
  179. 8Paragraph 8
  180. Resident Magistrates' Pensions Act (Northern Ireland) 1960 (c. 2 (N.I.))
  181. 9Paragraph 9
  182. Parliamentary Commissioner Act 1967 (c. 13)
  183. 10Paragraph 10
  184. Taxes Management Act 1970 (c. 9)
  185. 11Paragraph 11
  186. 12Paragraph 12
  187. 13Paragraph 13
  188. 14Paragraph 14
  189. 15Paragraph 15
  190. Finance Act 1972 (c. 41)
  191. 16Paragraph 16
  192. Biological Weapons Act 1974 (c. 6)
  193. 17Paragraph 17
  194. Health and Safety at Work etc. Act 1974 (c. 37)
  195. 18Paragraph 18
  196. Health and Safety at Work (Northern Ireland) Order 1978 (S.I. 1978/1039 (N.I. 9))
  197. 19Paragraph 19
  198. Customs and Excise Management Act 1979 (c. 2)
  199. 20Paragraph 20
  200. 21Paragraph 21
  201. 22Paragraph 22
  202. 23Paragraph 23
  203. 24Paragraph 24
  204. 25Paragraph 25 Repealed
  205. 26Paragraph 26
  206. 27Paragraph 27
  207. 28Paragraph 28
  208. Judicial Pensions Act 1981 (c. 20)
  209. 29Paragraph 29
  210. Police and Criminal Evidence Act 1984 (c. 60)
  211. 30Paragraph 30 Repealed
  212. 31Paragraph 31
  213. Debtors (Scotland) Act 1987 (c. 18)
  214. 32Paragraph 32
  215. 33Paragraph 33
  216. 34Paragraph 34
  217. Criminal Justice Act 1987 (c. 38)
  218. 35Paragraph 35
  219. Consumer Protection Act 1987 (c. 43)
  220. 36Paragraph 36
  221. Income and Corporation Taxes Act 1988 (c. 1)
  222. 37Paragraph 37 Repealed
  223. Copyright, Designs and Patents Act 1988 (c. 48)
  224. 38Paragraph 38
  225. Finance Act 1989 (c. 26)
  226. 39Paragraph 39
  227. Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (N.I. 12))
  228. 40Paragraph 40
  229. Criminal Justice (International Co-operation) Act 1990 (c. 5)
  230. 41Paragraph 41 Repealed
  231. Child Support Act 1991 (c. 48)
  232. 42Paragraph 42
  233. Social Security Contributions and Benefits Act 1992 (c. 4)
  234. 43Paragraph 43
  235. Social Security Administration Act 1992 (c. 5)
  236. 44Paragraph 44
  237. 45Paragraph 45 Repealed
  238. 46Paragraph 46
  239. 47Paragraph 47
  240. Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
  241. 48Paragraph 48
  242. Social Security Administration (Northern Ireland) Act 1992 (c. 8)
  243. 49Paragraph 49 Repealed
  244. 50Paragraph 50
  245. Pension Schemes Act 1993 (c. 48)
  246. 51Paragraph 51
  247. Pension Schemes (Northern Ireland) Act 1993 (c. 49)
  248. 52Paragraph 52
  249. Finance Act 1994 (c. 9)
  250. 53Paragraph 53
  251. Value Added Tax Act 1994 (c. 23)
  252. 54Paragraph 54
  253. 55Paragraph 55
  254. 56Paragraph 56
  255. Trade Marks Act 1994 (c. 26)
  256. 57Paragraph 57
  257. 58Paragraph 58
  258. Drug Trafficking Act 1994 (c. 37)
  259. 59Paragraph 59
  260. Finance Act 1995 (c. 4)
  261. 60Paragraph 60
  262. Merchant Shipping Act 1995 (c. 21)
  263. 61Paragraph 61
  264. Criminal Appeal Act 1995 (c. 35)
  265. 62Paragraph 62
  266. Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)
  267. 63Paragraph 63
  268. Chemical Weapons Act 1996 (c. 6)
  269. 64Paragraph 64
  270. Finance Act 1996 (c. 8)
  271. 65Paragraph 65
  272. Landmines Act 1998 (c. 33)
  273. 66Paragraph 66
  274. Finance Act 1998 (c. 36)
  275. 67Paragraph 67
  276. 68Paragraph 68
  277. Crime and Disorder Act 1998 (c. 37)
  278. 69Paragraph 69 Repealed
  279. Scotland Act 1998 (c. 46)
  280. 70Paragraph 70
  281. 71Paragraph 71
  282. 72Paragraph 72
  283. Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)
  284. 73Paragraph 73
  285. 74Paragraph 74
  286. 75Paragraph 75
  287. Finance Act 1999 (c. 16)
  288. 76Paragraph 76
  289. Crown Prosecution Service Inspectorate Act 2000 (c. 10)
  290. 77Paragraph 77 Repealed
  291. Terrorism Act 2000 (c. 11)
  292. 78Paragraph 78
  293. Finance Act 2000 (c. 17)
  294. 79Paragraph 79
  295. 80Paragraph 80
  296. 81Paragraph 81
  297. Capital Allowances Act 2001 (c. 2)
  298. 82Paragraph 82
  299. 83Paragraph 83
  300. 84Paragraph 84 Repealed
  301. 85Paragraph 85
  302. 86Paragraph 86
  303. Anti-terrorism, Crime and Security Act 2001 (c. 24)
  304. 87Paragraph 87
  305. Tax Credits Act 2002 (c. 21)
  306. 88Paragraph 88
  307. 89Paragraph 89
  308. 90Paragraph 90
  309. 91Paragraph 91
  310. 92Paragraph 92
  311. Employment Act 2002 (c. 22)
  312. 93Paragraph 93
  313. Finance Act 2002 (c. 23)
  314. 94Paragraph 94
  315. 95Paragraph 95
  316. 96Paragraph 96
  317. Proceeds of Crime Act 2002 (c. 29)
  318. 97Paragraph 97 Repealed
  319. 98Paragraph 98 Repealed
  320. 99Paragraph 99
  321. 100Paragraph 100
  322. Income Tax (Earnings and Pensions) Act 2003 (c. 1)
  323. 101Paragraph 101
  324. 102Paragraph 102
  325. 103Paragraph 103
  326. 104Paragraph 104 Repealed
  327. 105Paragraph 105
  328. 106Paragraph 106
  329. 107Paragraph 107
  330. 108Paragraph 108
  331. 109Paragraph 109
  332. 110Paragraph 110
  333. 111Paragraph 111
  334. 112Paragraph 112
  335. 113Paragraph 113
  336. 114Paragraph 114
  337. 115Paragraph 115
  338. 116Paragraph 116
  339. 117Paragraph 117
  340. 118Paragraph 118
  341. 119Paragraph 119
  342. 120Paragraph 120
  343. 121Paragraph 121
  344. 122Paragraph 122
  345. 123Paragraph 123
  346. 124Paragraph 124
  347. Finance Act 2003 (c. 14)
  348. 125Paragraph 125 Repealed
  349. 126Paragraph 126 Repealed
  350. 127Paragraph 127 Repealed
  351. Dealing in Cultural Objects (Offences) Act 2003 (c. 27)
  352. 128Paragraph 128
  353. Criminal Justice Act 2003 (c. 44)
  354. 129Paragraph 129
  355. 130Paragraph 130
  356. Income Tax (Trading and Other Income) Act 2005 (c. 5)
  357. 131Paragraph 131
  358. 132Paragraph 132
  359. 133Paragraph 133
  360. 134Paragraph 134
  361. Schedule 5Repeals