UK Act of Parliament
2005
United Kingdom
Commissioners for Revenue and Customs Act 2005
At a glance
Enforced by
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 198 other Schedules — structural / supplementary
The issue of bank notes.
National insurance contributions.
The National Insurance Fund.
The national minimum wage.
Oil and gas royalties.
Payment of or in lieu of rates.
Payment in lieu of tax reliefs, in so far as...
Pension schemes.
Petroleum revenue tax.
Rating lists.
Charities.
Recovery of taxes due in other member States, in relation...
Stamp duty.
Stamp duty land tax.
Stamp duty reserve tax.
Statutory adoption pay.
Statutory maternity pay.
Statutory paternity pay.
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Statutory shared parental pay.
Statutory parental bereavement pay.
Statutory neonatal care pay.
Statutory sick pay.
Student loans.
Valuation lists in relation to council tax.
Child benefit.
Valuation of property.
Working tax credit.
Child tax credit.
Child trust funds.
Corporation tax (and amounts assessable or chargeable as if they...
Guardian’s allowance.
Income tax.
Inheritance tax.
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In section 163(1) of the Finance Act 1998 (adoption of...
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General
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General
The Commissioners may supply information in accordance with section 24...
The Commissioners may supply information in accordance with section 39...
The Commissioners may supply information under section 20 of the...
The Commissioners may supply information in accordance with section 350...
Information may be supplied in accordance with paragraph 4(2) of...
General
The Commissioners may supply information to the Secretary of State...
Section 113(3) of that Act (form of documents) shall have...
Section 8(2) and (3) of the Customs and Excise Management...
(1) Section 11 of that Act (assistance to be rendered...
Sections 167 (untrue declarations, &c.) and 168 (counterfeiting documents, &c.)...
General
Section 10 of the Finance Act 1985 (computer records &c.)...
General
Revenue and Customs Prosecutions Office
Revenue and Customs Prosecutions Office
Revenue and Customs Prosecutions Office
Revenue and Customs Prosecutions Office
Revenue and Customs Prosecutions Office
Revenue and Customs Prosecutions Office
Revenue and Customs Prosecutions Office
Revenue and Customs Prosecutions Office
In section 14 of the Harbours, Docks and Piers Clauses...
In Schedule 2 to the Parliamentary Commissioner Act 1967 (departments...
In Schedule 8 to that Act (declarations) for “an offence...
The Income Tax (Earnings and Pensions) Act 2003 shall be...
(1) For the expression “the Inland Revenue”, wherever it appears,...
(1) In the following provisions for “they” or “them” in...
In section 43(1) for “the Board’s decision” substitute “ the...
In section 58(3) for “are” substitute “ is ”.
In section 65— (a) in subsection (3) for “are” substitute...
In section 79(2) for “are” substitute “ is ”.
In section 96— (a) in subsection (2) for “are” substitute...
In section 179(3) for “the Inland Revenue are” substitute “...
The Taxes Management Act 1970 shall be amended as follows....
In section 183(1)(a) for “require” substitute “ requires ”.
In section 312(5) for “have” substitute “ has ”.
In section 344(3) for “are satisfied” substitute “ is satisfied...
In section 392(4) and (5) for “are satisfied” substitute “...
In section 511(2)— (a) in paragraph (a) for “are” substitute...
In section 514(2)— (a) in paragraph (a) for “are” substitute...
In section 647(3)(b) for “is” substitute “ are ”.
In section 684, in paragraph 8 of the list of...
In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute...
Section 720 (meaning of “Inland Revenue”, &c) shall cease to...
For section 1 (taxes for which Inland Revenue responsible) substitute—...
In Part 2 of Schedule 1, omit the entries for...
In Schedule 2— (a) in paragraph 81—
In Schedule 3— (a) in paragraph 40—
In Schedule 4— (a) in paragraph 28—
In Schedule 5— (a) in paragraph 46—
The Finance Act 2003 shall be amended as follows.
In section 129(6) (relief for certain leases) for “section 10...
In section 130(6) (registered social landlords: treatment of certain leases)...
In section 4 of the Dealing in Cultural Objects (Offences)...
In section 27 of the Criminal Justice Act 2003 (interpretation)—...
Section 6(3) and (4) and Parts II and III of...
In section 29 of that Act (new method of instituting...
The Income Tax (Trading and Other Income) Act 2005 shall...
(1) For the expression “the Inland Revenue”, wherever it appears,...
(1) In section 75(5)— (a) for “have” substitute “ has...
(1) In section 878(1), omit the definitions of “the Board...
Section 111(2) (valuation: obstruction) shall cease to have effect.
In Part I of Schedule 1 (declarations: general and special...
Section 127 of the Finance Act 1972 (exchange of information...
In section 1B of the Biological Weapons Act 1974 (Customs...
(1) Section 27A of the Health and Safety at Work...
(1) Article 29A of the Health and Safety at Work...
In Schedule (B) to the Public Revenue and Consolidated Fund...
The Customs and Excise Management Act 1979 shall be amended...
The following provisions shall cease to have effect—
In section 1(1) (interpretation)— (a) for the definition of “assigned...
In section 145 (institution of proceedings)— (a) in subsection (1),...
In section 146A(7) (time limits), for the words from “means”...
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In section 152(a) (power to compound offences, &c.) for “compound...
For section 155(1), substitute— “ An officer of Revenue and...
In section 171 (offences and penalties) after subsection (4) (offence...
In paragraph 6(3) of Schedule 1A to the Judicial Pensions...
In section 10 of the Exchequer and Audit Departments Act...
Sections 37 to 37B of the Police and Criminal Evidence...
Section 114(4) of the Police and Criminal Evidence Act 1984...
The Debtors (Scotland) Act 1987 shall be amended as follows....
In section 1(5)(d) (cases where time to pay directions not...
In section 5(4)(d) (cases where time to pay orders not...
(1) In section 3(1) and (2) of the Criminal Justice...
(1) Section 37 of the Consumer Protection Act 1987 (disclosure...
In section 816 of the Income and Corporation Taxes Act...
Section 112(5) of the Copyright, Designs and Patents Act 1988...
After section 182(10) of the Finance Act 1989 (disclosure) insert—...
In section 11 of the Game Laws Amendment (Scotland) Act...
Article 85(3) of the Police and Criminal Evidence (Northern Ireland)...
In section 21(2)(a) of the Criminal Justice (International Co-operation) Act...
In Schedule 2 to the Child Support Act 1991 (provision...
In section 171 of the Social Security Contributions and Benefits...
The Social Security Administration Act 1992 shall be amended as...
In section 122ZA (disclosure of tax information)—
In section 122AA (disclosure of contributions information)—
For section 161(1) (the National Insurance Fund) substitute—
In section 167(1) of the Social Security Contributions and Benefits...
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The Inland Revenue Regulation Act 1890 shall cease to have...
In section 116AA of the Social Security Administration (Northern Ireland)...
In section 158 of the Pension Schemes Act 1993 (disclosure)...
In section 154 of the Pension Schemes (Northern Ireland) Act...
In Schedule 7 to the Finance Act 1994 (insurance premium...
The Value Added Tax Act 1994 shall be amended as...
In Schedule 3B (supply of electronic services in member States)...
In Schedule 11 (administration, &c.) for paragraph 1 substitute— The Commissioners for Her Majesty’s Revenue and Customs shall be...
Section 90(5) of the Trade Marks Act 1994 (destination of...
(1) In section 91 of that Act (disclosure by Commissioners...
In section 60 of the Drug Trafficking Act 1994 (prosecution...
The Public Accounts and Charges Act 1891 (the only extant...
Section 158 of the Finance Act 1995 (amendment of the...
Section 303 of the Merchant Shipping Act 1995 (expenses of...
For section 22(4)(e) and (f) of the Criminal Appeal Act...
(1) Section 30 of the Criminal Law (Consolidation) (Scotland) Act...
In section 30A of the Chemical Weapons Act 1996 (prosecutions...
In Schedule 5 to the Finance Act 1996 (landfill tax)...
In section 21 of the Landmines Act 1998 (Customs and...
Section 145 of the Finance Act 1998 (accounting for property...
Schedule 18 to that Act (company tax returns &c.) shall...
In section 51B(9) of the Crime and Disorder Act 1998...
In paragraph 6(3) of Schedule 2A to the Judicial Pensions...
The Scotland Act 1998 shall be amended as follows.
In section 77 (accounting for additional Scottish tax)—
Section 78(8) (tax reduction: destination of receipts) shall cease to...
The Social Security Contributions (Transfer of Functions etc.) Act 1999...
For section 3(1) to (5) (management of contributions) substitute—
Section 7 (use of information) shall cease to have effect....
In section 135(2) of the Finance Act 1999 (lending to...
At the end of section 2 of the Crown Prosecution...
In section 121 of the Terrorism Act 2000 (interpretation) for...
The Finance Act 2000 shall be amended as follows.
In paragraph 6(3) of Schedule 2A to the County Courts...
Section 148(2) (use of minimum wage information) shall cease to...
In Schedule 6 (climate change levy) paragraph 140 (destination of...
The Capital Allowances Act 2001 shall be amended as follows....
(1) For “the Inland Revenue”, wherever that expression appears, substitute...
In section 51 (disclosure) — (a) in subsection (1), for...
Section 576 (meaning of “the Inland Revenue”, &c) shall cease...
In Part 2 of Schedule 1— (a) the entry for...
In section 53 of the Anti-terrorism, Crime and Security Act...
For section 2 of the Tax Credits Act 2002 (functions...
Section 40(1)(a) of that Act (annual reports) shall cease to...
In paragraph 6(3) of Schedule 3 to the Resident Magistrates'...
For section 53 of that Act, susbtitute— General functions of...
Paragraph 2 of Schedule 5 to that Act (use and...
To the extent that the Tax Credits Act 1999 (c....
Section 5 of the Employment Act 2002 (functions of Inland...
The Finance Act 2002 shall be amended as follows.
(1) In section 135 (requirement to use electronic communications)—
In Schedule 13 (tax relief for expenditure on vaccine research,...
In section 72(9) of the Proceeds of Crime Act 2002...
In section 436 of that Act (disclosure of information to...
In section 451 of that Act (Customs and Excise prosecutions)—...
Browse 60 other sections — procedural / definitional / commencement
The Commissioners
Officers of Revenue and Customs
Declaration of confidentiality
“Her Majesty’s Revenue and Customs”
Commissioners' initial functions
Officers' initial functions
Former Inland Revenue matters
Power to transfer functions
The Extractive Industries Transparency Initiative
Ancillary powers
The Valuation Office
Treasury directions
Commissioners' arrangements
Exercise of Commissioners' functions by officers
Delegation
Agency: Scotland, Northern Ireland and Wales
Restrictions, &c.
Charter of standards and values
Use of information
Confidentiality
Wrongful disclosure
Public interest disclosure
Disclosure to prosecuting authority
Data protection, &c.
Freedom of information
Evidence
Conduct of civil proceedings
Certificates of debt
Rewards
Inspection
Complaints and misconduct: England and Wales
Confidentiality, &c.
Impersonation
Obstruction
Assault
Power of arrest
The Revenue and Customs Prosecutions Office
Functions
Functions: supplemental
Prosecutors
Conduct of prosecutions on behalf of the Office
Designation of non-legal staff
Confidentiality
Disclosure of information to Director of Revenue and Customs Prosecutions
Inspection
Expenditure
Payment into Consolidated Fund
Remuneration, &c.
Accounts
Payment out of Consolidated Fund
Transfer of property, &c.: general
Transfer of property, &c.: Prosecutions Office
Consequential amendments, &c.
Interpretation
Repeals
Commencement
Transitional: general
Transitional: penalties
Extent
Short title
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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