V5.224A Powers of HMRC—general

Powers

V5.224A Powers of HMRC—general

With effect from 7 April 2005, the departments of HM Customs and Excise and the Inland Revenue were merged. The Commissioners of Revenue and Customs Act 2005 (CRCA 2005) establishes HM Revenue and Customs (HMRC). It includes provisions for the effective governance and operation of the new department. In particular, it gives HMRC responsibility for all the functions (other than criminal proceedings) which were previously the responsibility of the Commissioners of Inland Revenue and the Commissioners of Customs and Excise. Officers of Revenue and Customs may exercise all of the functions of Inland Revenue

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