V1.264 The Commissioners of HMRC

V1.264 The Commissioners of HMRC

The Queen may, by Letters Patent, appoint Commissioners for HMRC1. The Commissioners are responsible for2

  1.  

    (a)     the collection and management of revenue (including taxes, duties and national insurance contributions) for which the Commissioners of Inland Revenue were formerly responsible;

  2.  

    (b)     the collection and management of revenue for which the Commissioners of Customs and Excise were formerly responsible; and

  3.  

    (c)     (until a date to be appointed) the payment and management of tax credits for which the Commissioners of Inland Revenue were formerly responsible.

The Commissioners also have all the other functions which were formerly vested in3

  1.  

    (a)    

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