7 April 2005
Commissioners for Revenue and Customs Act 2005
The Commissioners for Revenue and Customs Act 2005 received Royal Assent on 7 April 2005. The Act provides the legal basis for the new integrated department, Her Majesty’s Revenue and Customs, and the new independent prosecutions office, Revenue and Customs Prosecutions Office. These departments will be launched on 18 April 2005.
The full text of the Commissioners for Revenue and Customs Act and its Explanatory Notes are available on the HMSO website.
The Chancellor of the Exchequer’s annual remit to the Chairman of HM Revenue and Customs is available below. This outlines the department’s main new and ongoing tasks.
PDF file of the Chancellor of the Exchequer’s annual remit to the Chairman of HM Revenue and Customs
A Memorandum of Understanding concerning the relationship between Her Majesty's Revenue and Customs and the Revenue and Customs Prosecutions Office was published on 18 April 2005 and is available below:
PDF file of Memorandum of Understanding
The Commissioners for Revenue and Customs Bill
The Commissioners for Revenue and Customs (CRC) Bill was introduced to Parliament on 24 November, and published on 25 November.
The Bill integrates the Inland Revenue and HM Customs and Excise to form a single new department named HM Revenue and Customs (HMRC). This was the principal recommendation of the "Review of the Revenue Departments", which reported in March 2003.
The Bill also creates an independent office – named the Revenue and Customs Prosecutions Office (RCPO) – to conduct prosecutions of HMRC cases. This was a key recommendation of the Butterfield Review.
Some of the documents below are available to download below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page .
Related links
Regulations
The following Statutory Instruments were made on 7 April 2005. The commencement order enabled the two new departments, HM Revenue and Customs and Revenue and Customs Prosecutions office, to be launched on 18 April 2005. The inspection regulations enabled HM Inspectors of Constabulary to extend their remit to HMRC from 29 April 2005.