Commentary

A3.101A HMRC's powers, and collection and management functions

Administration and compliance

A3.101A HMRC's powers, and collection and management functions

Part A3     Administration

Contents of Part A3

A3.1     Introduction

A3.7     The tax appeals tribunals

Division A3.1     Administration—Introduction

For updates affecting this Division please see Part A0 Updates

Tax administration—Overview of the functions of HMRC, tax simplification etc

A3.101A HMRC's powers, and collection and management functions

For the latest New Development, see ND.1385.

The administration of tax legislation, that is the agreement, assessment and collection of the duties levied by the Taxes Acts, is now carried out by the Commissioners for Her Majesty's Revenue and Customs (HMRC).

HMRC is a non-ministerial department which derives its collection and management powers and functions1 relating to the tax system from the Commissioners for Revenue and Customs Act 2005.

Creation of HMRC

HMRC took over the direct tax functions of the Commissioners of Inland Revenue and the excise, duties and the indirect tax functions from the Commissioners of Customs and Excise with effect from 18 April 2005. This followed the coming into force of CRCA 2005 on 7 April 20052.

HMRC's officers

HMRC appoints officers to act under its direction. HMRC's officers are civil

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial