The Commissioners for Revenue and Customs Act 2005 (c 11) is an Act of the Parliament of the United Kingdom which established HM Revenue and Customs.
| Long title | An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioner of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes. |
|---|---|
| Citation | 2005 c 11 |
| Territorial extent | United Kingdom, but an amendment, modification or repeal effected by this Act has the same extent as the enactment (or the relevant part of the enactment) to which it relates. |
| Dates | |
| Royal assent | 7 April 2005 |
| Commencement | 7 April 2005 |
| Other legislation | |
| Amended by | Scotland Act 2012, Wales Act 2014 |
Status: Current legislation | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
Background
The policy was first announced in the 2004 budget.
Provisions
The act combined the Inland Revenue and HM Customs and Excise into a single government department, HM Revenue and Customs. The act prohibits disclosure of taxpayers' information, but this does not apply if it is "made for the purposes of a function of the Revenue and Customs".
Reception
The original bill was criticised by the Institute of Chartered Accountants of Scotland for lacking an appeal mechanism.
See also
- Customs
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