{
  "url": "https://openlegislation.uk/revenue-and-customs-inspections-regulations-2005/note",
  "json_url": "https://openlegislation.uk/revenue-and-customs-inspections-regulations-2005/note.json",
  "legislation": "uksi/2005/1133",
  "legislation_title": "The Revenue and Customs (Inspections) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/revenue-and-customs-inspections-regulations-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations confer functions on inspectors of constabulary for England and Wales, Scotland, and Northern Ireland in relation to Her Majesty’s Revenue and Customs. The Regulations define the scope of, and the arrangements for, inspections of Her Majesty’s Revenue and Customs.\nRegulation 3(1) enables Her Majesty’s Inspectors of Constabulary to carry out inspections in England and Wales into the effectiveness of the actions of an officer or the Commissioners in relation to the prevention, detection or investigation of any offence, or any subsequent criminal proceedings conducted by the Director of Revenue and Customs Prosecutions. Regulation 3(2), read with regulation 6, provides for inspections of the methods by which Her Majesty’s Revenue and Customs identify and manage risks in relation to its law enforcement activities. Regulation 3(3) sets out the circumstances in which an inspection may be carried out. Regulation 3(4) enables the chief inspector of constabulary to include in his annual report a report in respect of Her Majesty’s Revenue and Customs.\nRegulations 4 and 5 make provision similar to regulation 3 for Scotland and Northern Ireland respectively but make no provision similar to regulation 3(4). Regulation 7 requires the Commissioners to provide the inspectors with reasonable access to enable them to carry out their inspections.\nRegulation 8 provides for inspection of the operation of guidance issued by the Commissioners to their officers about alternatives to criminal investigations or levying civil penalties. Inspections may only be undertaken at the request of the Chancellor of the Exchequer or the Commissioners.\nRegulation 9 creates a scheme for publishing reports of inspections and a procedure for responding to reports.\nThe effect of regulation 10 is to enable officers of Revenue and Customs to be appointed as assistant inspectors and staff officers to carry out inspections of Her Majesty’s Revenue and Customs in England and Wales and in Scotland.\nRegulation 11 requires the Commissioners to pay for functions undertaken by inspectors of constabulary under these Regulations.\nA full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of businesses, charities or voluntary bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1133/note",
    "retrieved_at": "2026-10-29T04:59:30.924546+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}