Commissioners for Revenue and Customs Act 2005

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.

Commissioners for Revenue and Customs Act 2005^[1]

Parliament of the United Kingdom
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.[2]
Dates
Royal assent	7 April 2005
Commencement	7 April 2005[3]
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Text of statute as originally enacted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.^[4]

Provisions

The act combined the Inland Revenue and HM Customs and Excise into a single government department, HM Revenue and Customs.^[5] 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".^[6]

Reception

The original bill was criticised by the Institute of Chartered Accountants of Scotland for lacking an appeal mechanism.^[7]

See also

• Customs