Commissioners for Revenue and Customs Act 2005

Commissioners for Revenue and Customs Act 2005^[a]
Act of Parliament
	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 Commissioners 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
Amends	Biological Weapons Act 1974; Ministers of the Crown Act 1975; Customs and Excise Management Act 1979; Debtors (Scotland) Act 1987; Social Security Contributions and Benefits Act 1992; Social Security Administration Act 1992; Social Security Contributions and Benefits (Northern Ireland) Act 1992; Social Security Administration (Northern Ireland) Act 1992; Pension Schemes (Northern Ireland) Act 1993; Value Added Tax Act 1994; Drug Trafficking Act 1994; Chemical Weapons Act 1996; Terrorism Act 2000; Capital Allowances Act 2001; Anti-terrorism, Crime and Security Act 2001;
Repeals/revokes	Inland Revenue Regulation Act 1890; Public Accounts and Charges Act 1891;
Amended by	Work and Families Act 2006; UK Borders Act 2007; Criminal Justice and Immigration Act 2008; Scotland Act 2012; Wales Act 2014; Infrastructure Act 2015; Investigatory Powers Act 2016; Policing and Crime Act 2017; Wales Act 2017; Finance Act 2026;
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended
Text of the Commissioners for Revenue and Customs Act 2005 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

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.

Background

The policy was first announced in the 2004 budget.^[1]

Provisions

The act combined the Inland Revenue and HM Customs and Excise into a single government department, HM Revenue and Customs.^[2] 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".^[3]

Reception

The original bill was criticised by the Institute of Chartered Accountants of Scotland for lacking an appeal mechanism.^[4]

Notes

↑ Section 57.
↑ Section 56.
↑ Section 53(1). The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005 (SI 2006/1126).

References

↑ "Revenue to collect £26bn more after merger". Accountancy Age. 4 May 2004. Archived from the original on 31 August 2025. Retrieved 31 August 2025.
↑ Kay, William (18 March 2004). "Jobs go in Customs merger with Revenue". The Independent. Archived from the original on 7 July 2022. Retrieved 31 August 2025.
↑ Pollock, Ian (18 May 2012). "HMRC defends child benefit information policy". BBC News. Archived from the original on 10 June 2013. Retrieved 31 August 2025.
↑ Bennett, James (11 January 2005). "ICAS questions greater powers for HMRC". Accountancy Age. Archived from the original on 31 August 2025. Retrieved 31 August 2025.

External links

Text of the Commissioners for Revenue and Customs Act 2005 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
Text of the Commissioners for Revenue and Customs Act 2005 as originally enacted or made within the United Kingdom, from legislation.gov.uk.
Explanatory notes to the Commissioners for Revenue and Customs Act 2005.
Progress of the Commissioners for Revenue and Customs Bill

[1] Section 57.

[2] Section 56.

[3] Section 53(1). The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005 (SI 2006/1126).

[4] "Revenue to collect £26bn more after merger". Accountancy Age. 4 May 2004. Archived from the original on 31 August 2025. Retrieved 31 August 2025.

[5] Kay, William (18 March 2004). "Jobs go in Customs merger with Revenue". The Independent. Archived from the original on 7 July 2022. Retrieved 31 August 2025.

[6] Pollock, Ian (18 May 2012). "HMRC defends child benefit information policy". BBC News. Archived from the original on 10 June 2013. Retrieved 31 August 2025.

[7] Bennett, James (11 January 2005). "ICAS questions greater powers for HMRC". Accountancy Age. Archived from the original on 31 August 2025. Retrieved 31 August 2025.

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