Legalize / United Kingdom / Public General Act

Commissioners for Revenue and Customs Act 2005

Type Public General Act

Publication 2005-04-07

State In force

Department Statute Law Database

Source legislation.gov.uk

articles 1

Reform history JSON API

Commissioners and officers

The Commissioners

1

(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.

Remuneration, &c.

2

(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.

Declaration of confidentiality

3

(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.

“Her Majesty’s Revenue and Customs”

4

(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

Commissioners' initial functions

5

(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.

Officers' initial functions

6

(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,

(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.

Former Inland Revenue matters

7

(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,

(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.

Power to transfer functions

8

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

(5A) (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.

Ancillary powers

9

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

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

(b) incidental or conducive to the exercise of their functions.

(2) This section is subject to section 35.

The Valuation Office

10

(1) An officer of Revenue and Customs may provide a valuation of property—

(a) for a purpose relating to the functions of Her Majesty’s Revenue and Customs, or

(b) at the request of any person who appears to the officer to be a public authority, or

(c) at the request of any other person if the officer is satisfied that the valuation is necessary or expedient in connection with—

(i) the exercise of a function of a public nature, or

(ii) the management of money or assets received from a person exercising functions of a public nature.

(2) The Commissioners may charge a fee for the provision of a valuation under subsection (1)(b) or (c).

(3) In this section a reference to providing valuations of property includes a reference to advising about matters appearing to an officer of Revenue and Customs to be connected to the valuation of property.

Exercise of functions

Treasury directions

11

In the exercise of their functions the Commissioners shall comply with any directions of a general nature given to them by the Treasury.

Commissioners' arrangements

12

(1) The Commissioners shall make arrangements for—

(a) the conduct of their proceedings, and

(b) the conduct of the proceedings of any committee established by them.

(2) Arrangements under subsection (1) may, in particular—

(a) make provision for a quorum at meetings;

(b) provide that a function of the Commissioners—

(i) may be exercised by two Commissioners, or

(ii) may be exercised by a specified number of Commissioners (greater than two).

(3) A decision to make arrangements under subsection (1) must be taken with the agreement of more than half of the Commissioners holding office at the time.

Exercise of Commissioners' functions by officers

13

(1) An officer of Revenue and Customs may exercise any function of the Commissioners.

(2) But subsection (1)—

(a) does not apply to the functions specified in subsection (3), and

(b) is subject to directions under section 2(3) and arrangements under section 12.

(3) The non-delegable functions mentioned in subsection (2)(a) are—

(a) making, by statutory instrument, regulations, rules or an order,

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) giving instructions for the disclosure of information under section 20(1)(a), except that an officer of Revenue and Customs may give an instruction under section 20(1)(a) authorising disclosure of specified information relating to—

(i) one or more specified persons,

(ii) one or more specified transactions, or

(iii) specified goods.

Delegation

14

(1) Arrangements under section 12 may, in particular, enable the Commissioners, or a number of Commissioners acting in accordance with arrangements by virtue of section 12(2)(b), to delegate a function of the Commissioners, other than a function specified in subsection (2) below—

(a) to a single Commissioner,

(b) to a committee established by the Commissioners (which may include persons who are neither Commissioners nor staff of the Commissioners nor officers of Revenue and Customs), or

(2) The non-delegable functions mentioned in subsection (1) are—

(a) making, by statutory instrument, regulations, rules or an order,

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The Commissioners may not delegate the function under section 20(1)(a) except to a single Commissioner.

(4) The delegation of a function by virtue of subsection (1) by the Commissioners or a number of Commissioners—

(a) shall not prevent the exercise of the function by the Commissioners or those Commissioners, and

(b) shall not, subject to express provision to the contrary in directions under section 2(3) or arrangements under section 12, prevent the exercise of the function by an officer of Revenue and Customs.

(5) Where the Commissioners or a number of Commissioners delegate a function to a person by virtue of subsection (1)(c)—

(a) the Commissioners or those Commissioners shall monitor the exercise of the function by that person, and

(b) in the exercise of the function the delegate shall comply with any directions of the Commissioners or of those Commissioners.

Agency: Scotland and Northern Ireland

15

(1) For the purposes of section 93 of the Scotland Act 1998 (c. 46) (agency)—

(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.

(2) For the purposes of section 28 of the Northern Ireland Act 1998 (c. 47) (agency)—

(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) For the purposes of section 83 of the Government of Wales Act 2006 (agency arrangements)—

(a) the Commissioners are to be treated as a relevant authority, and

(b) the officers of Revenue and Customs are to be treated as a relevant authority.

Restrictions, &c.

16

Part 1 of Schedule 2 (which restricts, or makes other provision in connection with, the exercise of certain functions) shall have effect.

Information

Use of information

17

(1) Information acquired by the Revenue and Customs in connection with a function may be used by them in connection with any other function.

(2) Subsection (1) is subject to any provision which restricts or prohibits the use of information and which is contained in—

(a) this Act,

(b) any other enactment, or

(3) In subsection (1) “the Revenue and Customs” means—

(a) the Commissioners,

(b) an officer of Revenue and Customs,

(d) a committee established by the Commissioners,

(e) a member of a committee established by the Commissioners,

(f) the Commissioners of Inland Revenue (or any committee or staff of theirs or anyone acting on their behalf),

(g) the Commissioners of Customs and Excise (or any committee or staff of theirs or anyone acting on their behalf), and

(h) a person specified in section 6(2) or 7(3).

(4) In subsection (1) “function” means a function of any of the persons listed in subsection (3).

(5) In subsection (2) the reference to an enactment does not include—

(a) an Act of the Scottish Parliament or an instrument made under such an Act,

(aa) an Act of the National Assembly for Wales or an instrument made under such an Act, or

(b) an Act of the Northern Ireland Assembly or an instrument made under such an Act.

(6) Part 2 of Schedule 2 (which makes provision about the supply and other use of information in specified circumstances) shall have effect.

Confidentiality

18

(1) Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs.

(2) But subsection (1) does not apply to a disclosure—

(a) which—

(i) is made for the purposes of a function of the Revenue and Customs, and

(ii) does not contravene any restriction imposed by the Commissioners,

(b) which is made in accordance with section 20 or 21,

(c) which is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Revenue and Customs have functions,

(d) which is made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Revenue and Customs have functions,

(e) which is made in pursuance of an order of a court,

(f) which is made to Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors for the purpose of an inspection by virtue of section 27,

(g) which is made to the Director General of the Independent Office for Police Conduct, or a person acting on the Director General’s behalf, for the purpose of the exercise of a function by virtue of section 28, ...

(h) which is made with the consent of each person to whom the information relates, ...

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.