Commentary

A6.301 Formation of HMRC and powers review

Administration and compliance

A6.301 Formation of HMRC and powers review

Division A6.3     HMRC powers

For updates affecting this Division please see Part A0 Updates

Background to HMRC powers

A6.301 Formation of HMRC and powers review

For most of its history, the administration of taxes in the UK was under the responsibility of two separate departments: the Inland Revenue, dealing mainly with direct taxes, and HM Customs and Excise dealing with most indirect taxes.

However, following a report which recommended a merger of the two departments1, the Commissioners for Revenue and Customs Act 2005, brought the new merged department, HM Revenue and Customs (HMRC), into existence.

The effect of the Act was to preserve,

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