(1) A certificate of an officer of Revenue and Customs that, to the best of that officer's knowledge and belief, a relevant sum has not been paid is sufficient evidence that the sum mentioned in the certificate is unpaid.

(2) In subsection (1) “relevant sum” means a sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement (within the meaning of section 25).

(3) Any document purporting to be such a certificate shall be treated as if it were such a certificate until the contrary is proved.

(4) Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence.

Complaints and misconduct: England and Wales

The Revenue and Customs Prosecutions Office

Conduct of prosecutions on behalf of the Office

Rewards

13A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remuneration, &c.

16A

(1) The Commissioners must prepare a Charter.

(2) The Charter must include standards of behaviour and values to which Her Majesty's Revenue and Customs will aspire when dealing with people in the exercise of their functions.

(3) The Commissioners must—

(a) regularly review the Charter, and

(b) publish revisions, or revised versions, of it when they consider it appropriate to do so.

(4) The Commissioners must, at least once every year, make a report reviewing the extent to which Her Majesty's Revenue and Customs have demonstrated the standards of behaviour and values included in the Charter.

26A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Wrongful disclosure

Data protection, &c.

Designation of non-legal staff

Disclosure of information to Director of Revenue and Customs Prosecutions

Certificates of debt

Complaints and misconduct: England and Wales

Confidentiality, &c.

The Revenue and Customs Prosecutions Office

Functions

Accounts

26B

Statutory shared parental pay.

Disclosure of information to Director of Revenue and Customs Prosecutions

8A

(1) The Commissioners may do anything which they think necessary or expedient in connection with the Extractive Industries Transparency Initiative in so far as it relates to taxes the collection and management of which is the responsibility of the Commissioners.

(2) In this section “the Extractive Industries Transparency Initiative” means the international initiative of that name which has the aim of promoting openness in the management of revenues from natural resources.

Evidence

Complaints and misconduct: England and Wales

Inspection

Accounts

Freedom of information

Evidence

Confidentiality, &c.

The Revenue and Customs Prosecutions Office

Disclosure of information to Director of Revenue and Customs Prosecutions

Remuneration, &c.

26C

Statutory parental bereavement pay.

26D

Statutory neonatal care pay.

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