Explanatory note

This Order, which extends to England and Wales and Northern Ireland, enables the Commissioners for Her Majesty’s Revenue and Customs (“HMRC”) and officers of HMRC to exercise certain functions under the Crime (International Co-operation) Act 2003. That Act made provision for co-operation with other countries in respect of criminal investigations and proceedings (“mutual legal assistance”).

The Criminal Justice and Immigration Act 2008 amended the powers contained in the Commissioners for Revenue and Customs Act 2005, and removed a restriction to HMRC’s powers with respect to mutual legal assistance. The historic restriction limited HMRC’s ability to receive and respond to requests for mutual legal assistance in its own right (acting as a “Central Authority”) to Customs matters only.

This Order will enable HMRC to act as a Central Authority in relation to any relevant offence and allow officers of HMRC to exercise certain functions under the 2003 Act. A relevant offence is defined in article 2 of the Order.

This Order revokes the Crime (International Co-operation) Act 2003 (Exercise of Functions) Order 2005.

A full impact assessment has not been produced for this instrument, as no, or no significant impact on the private, public or voluntary services is foreseen.