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Commissioners for Revenue and Customs Act 2005

Type Public General Act
Publication 2005-04-07
Last updated 2026-02-12
State In force
Department Statute Law Database
Source legislation.gov.uk
articles 1
Reform history JSON API

[^key-2c9036990d88fa85163bb43fb58b1457]: S. 21(2A) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(5)

[^key-f273a214064585902eeb8d43bc8b3c5c]: Words in s. 21(1)(b)(iii) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(3)

[^key-287b7e8f8896a803c5328e3cc1144f78]: Words in s. 21(1)(b)(ii) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(2)

[^key-45774d34daa6039512c8711b2b1b60f6]: Words in s. 21(2)(a) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(4)

[^key-8e36895d9c907a42d5e86ba730fd054d]: Words in s. 21(7) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(6)

[^key-748efd975d4cea61f567e4bdb2146760]: Words in s. 29(7) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 8

[^key-bdf58d7fdf0ab7b33e01c58a54213848]: S. 40(6A) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(6)

[^key-8d2936fb731b513d3678454d8170d08f]: S. 40(2)(ea) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(f)

[^key-d83c51d005fa614f01e76e28d183f618]: S. 40(2)(cb) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(d)

[^key-65fbdf321850ced18b56083c35e8b355]: S. 40(10A) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(8)

[^key-e6b7d07bca9fca864cd00a500cb5f90c]: Words in s. 40(1) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(2)(a)

[^key-42c831e7d34bb89f4254752ce3c5bf99]: Word in s. 40(1) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(2)(c)

[^key-bbd25a9eb72a7a9040e87657e31c5030]: S. 40(1)(c) and word inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(2)(d)

[^key-3161a144fbb29bce455e150a307103a4]: Words in s. 40(1)(a) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(2)(b)

[^key-a65399e9724b4b34ec573fde95efda99]: Words in s. 40(2)(a)(i) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(a)

[^key-579feb9888f48091dfce91ff3c477fd3]: Words in s. 40(2)(a)(ii) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(b)

[^key-af93ef76de16316a821227a44b9d144d]: Words in s. 40(2)(ca)(iii) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(c)

[^key-8cf74220d450df6574dddbaf16e03e43]: Words in s. 40(2)(d) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(3)(e)

[^key-b84407ed4f788ca2387a3e6a2361fe4b]: Words in s. 40(4) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(4)(a)

[^key-71f9edbd44ea09de4ee17ef773b4c496]: Words in s. 40(4) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(4)(b)

[^key-e2d035ec841d7fd34eff40c1d1319870]: Words in s. 40(6) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(5)(a)

[^key-dfb1533362f036aaf9a983489827c869]: S. 40(6)(za)(zb) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(5)(b)

[^key-13cc3d1aa62498d308277cd1f904e69b]: Words in s. 40(6)(a) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(5)(c)

[^key-b97b19948e503d82f8d071f9ebe75713]: Words in s. 40(6)(b) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(5)(d)

[^key-7d389df88f7fb3a3e78181f78ead650c]: Words in s. 40(8) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 10(7)

[^key-1d066757593d940a5b4b713d59cbd9c9]: S. 41 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 11

[^key-024cac577813b05e398d95fdf26a5783]: S. 42 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 12

[^key-27d35c119adcc197dc8b62efb5b158ef]: S. 49 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 13

[^key-9b98363b15f2ef9088e6bdeb0809e4a4]: Sch. 4 para. 30 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15

[^key-032e6032dae99886fefae92f060d9660]: Sch. 4 para. 41 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15

[^key-3547b174c4806e652634d63f1110af4a]: Sch. 4 para. 69 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15

[^key-bda452634c00dd3faaceefdb5f0b7904]: Sch. 4 para. 77 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15

[^key-e97e84e015c48388ae42d2f0e1e7214a]: Sch. 4 para. 97 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15

[^key-cfdf86d4158ca4770cbcf635678777b1]: S. 18(1) restricted by 2009 c. 4, s. 1217CM (as inserted (17.7.2013 for specified purposes and with effect in accordance with Sch. 17 para. 3 and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2))

[^key-e85a3683884970c9551bb55ded38c03b]: Words in s. 25(5)(c) inserted (22.4.2014) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 68; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

[^key-7d176fec7c95f71e8cfa2cbbd8d6bcf7]: S. 19 applied by 2013 c. 7, s. 14A(3) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 93(1))

[^key-aa6ca355a3b42aae9f57f2dde3bbb2e4]: S. 44 excluded by 1994 c. 23, Sch. 3BA para. 13 (17.7.2014) (as inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1)

[^key-3192df2ff7e3ca72ba06e9b7f9c9dd1a]: S. 44 excluded by 1994 c. 23, Sch. 3B para. 15A (17.7.2014) (as inserted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 7(7))

[^key-547b3198f28e92217f14ee1fde06005a]: S. 18(1) excluded by 2007 c. 3, s. 257SI(1)(2) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)

[^key-dd6eb4cda9fa507e4eaeb9ff94f0ca65]: S. 19 applied by 2007 c. 3, s. 257SI(6) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)

[^key-b6b7020699c829e9a516c35ef16f356a]: Sch. 1 para. 26B inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(4); S.I. 2014/1640, art. 5(2)(bb)

[^key-61aab4122cf928e42aa9cc3132af9564]: Words in s. 18(2)(i) substituted (1.1.2015) by The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(1)(a)(i)

[^key-d1c04aad35b086337fbf553be2977b2e]: S. 18(2A) omitted (1.1.2015) by virtue of The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(1)(a)(ii)

[^key-38aed8c6bd958cf4083d287f245aef59]: Words in s. 19(1) omitted (1.1.2015) by virtue of The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(1)(b)(i)

[^key-4e65e99a1765e67ae234f4f77de6cb78]: Words in s. 19(8) omitted (1.1.2015) by virtue of The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(1)(b)(ii)

[^key-4092f5d2306582f814be8f2c367e6179]: S. 15(3) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(3), 29(2)(b), (3)

[^key-b06fa30573385fb2425c931c37d58ddd]: S. 15 heading substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(4), 29(2)(b), (3)

[^key-1c1286666688bdf7db4586f9d40826cd]: S. 17(5)(aa) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(5), 29(2)(b), (3)

[^key-6113f5a2611e2755734340fd84587a73]: Word in s. 18(2)(h) omitted (17.2.2015) by virtue of Wales Act 2014 (c. 29), ss. 7(7)(a), 29(2)(b), (3)

[^key-dc0ca09e82af2b4d13c35de04d0a0b7e]: S. 18(2)(j) and preceding word inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(7)(b), 29(2)(b), (3)

[^key-f516b3ced1059d3890575e8f93cb137d]: S. 18(4)(e)(ia) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(9), 29(2)(b), (3)

[^key-823c08d35d3a9fe517acb7e1b4cefc3c]: S. 40(11)(aa) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(10), 29(2)(b), (3)

[^key-325a3660985fcc0eda59bb6d7bde7ad1]: S. 51(2B) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(13), 29(2)(b), (3)

[^key-d20b878a36578a891c739f98440abfd2]: Words in s. 51(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(12), 29(2)(b), (3)

[^key-a42b41d1141c8b2de02e343b3abc659b]: Word in Sch. 1 para. 26 substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(2); S.I. 2014/1640, art. 7(kk) (with arts. 16, 19)

[^key-4471f32ce0e7e9c7315d58178e4c863b]: Sch. 1 para. 26A repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(3); S.I. 2014/1640, art. 7(kk) (with arts. 16, 19)

[^key-a5c8a8d24fbb924a4b9d6a4528b23a48]: S. 8A inserted (12.4.2015) by Infrastructure Act 2015 (c. 7), ss. 40, 57(7)(b)

[^key-d82a947b5c3ee3b6e4c4e87bd9ea9c1f]: S. 19(4)-(7) applied (26.5.2015) by Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 9(5), 164(3)(a)(iii)

[^key-01d7cb22c29a8189d66fa97bf519963e]: S. 19 applied (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 5(4), 115(7); S.I. 2015/994, art. 6(c)

[^key-451126783ef48098753aaa02c0c80bfb]: Sch. 4 para. 49 repealed (17.2.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 12; S.R. 2016/46, art. 3(6)(c)

[^key-227ffad09e8a6f61a458ccd82400805e]: S. 18(2A) inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(6), 72(3)

[^key-24b2e1ab4179274119f2f74f9c6f1117]: Word in s. 18(2)(i) omitted (23.5.2016) by virtue of Scotland Act 2016 (c. 11), ss. 16(5), 72(3)

[^key-98606b1e7cf271fb569ccfa498767f5c]: S. 18(2)(k) and word inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(5), 72(3)

[^key-992ea66b460c2dbb642ea0bc5a712bda]: Words in s. 19(1) inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(7), 72(3)

[^key-cc4016275556b760670c3b042a62e97d]: Words in s. 19(8) inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(7), 72(3)

[^key-0a7d1296e72e795f607951fa98360e2b]: S. 19 applied by 2009 c. 22, s. 40C(2) (as inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 26(1), 44(5); S.I. 2016/695, art. 2(a))

[^key-559bbc2c6e859f12a5b36df4ebbbcb03]: S. 19 applied (12.7.2016) by Immigration Act 2016 (c. 19), ss. 7(10), 94(1); S.I. 2016/603, reg. 3(a)

[^key-ebdfd09e60388b30d2c20f2d5c625ee4]: S. 19 applied (cond.) (20.7.2016) by Childcare Payments Act 2014 (c. 28), ss. 28, 75(2); S.I. 2016/763, reg. 2(1)

[^key-8abd9ea8ac4fe036660ef82d085d204f]: Sch. 4 para. 25 omitted (with application in accordance with s. 174(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 174(4)

[^key-c22fd7730e9d192186ca6313c6b5da82]: S. 19 applied (1.10.2016) by Housing and Planning Act 2016 (c. 22), ss. 83(7), 90(7), 216(3); S.I. 2016/956, reg. 2(a)

[^key-82f0b00cefd23fc138af8b7be66269f9]: S. 19 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 18(5)

[^key-1eb16ed3ca08d634e7c0dd024491b84a]: S. 19 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 17(4)

[^key-c7e932b818c106921f07cd44078a3230]: Words in s. 18(2)(g) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(2)(a); S.I. 2017/1249, reg. 2 (with reg. 3)

[^key-846ae5de78297358e97c7a14397e195e]: Words in s. 18(2)(g) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(2)(b); S.I. 2017/1249, reg. 2 (with reg. 3)

[^key-c374adbf92374137fb20b704dab88694]: Words in s. 28(2) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(b)(i); S.I. 2017/1249, reg. 2 (with reg. 3)

[^key-57540d241ffc65211c014d49baf03ff2]: Words in s. 28(2) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(b)(ii); S.I. 2017/1249, reg. 2 (with reg. 3)

[^key-d251aafc121d27cbb6db6bed7a9c970d]: Words in s. 28(6) inserted (31.1.2017 for specified purposes, 1.2.2020 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), ss. 21(2), 183(1)(5)(e); S.I. 2020/5, reg. 2(h) (with reg. 3(1)(2))

[^key-0c03741aa8fcc6eabaa5a13487eda535]: Words in s. 28(1) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(a); S.I. 2017/1249, reg. 2 (with reg. 3)

[^key-403085876fa2ebc4bfc2b099df252a57]: Words in s. 28(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(c); S.I. 2017/1249, reg. 2 (with reg. 3)

[^key-4c412d9d34e14e4a6188218022927213]: Words in s. 28(4) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(d); S.I. 2017/1249, reg. 2 (with reg. 3)

[^key-236aa4cfab7b4d0e4f6aa50feff8bb58]: Words in s. 29(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(a); S.I. 2017/1249, reg. 2 (with reg. 3)

[^key-613ac0da362b6639b1b40dc8d5be0773]: Words in s. 29(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(b); S.I. 2017/1249, reg. 2 (with reg. 3)

[^key-882f3fe0879d2323c7313e1399049353]: Words in s. 29(3)(a) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(c); S.I. 2017/1249, reg. 2 (with reg. 3)

[^key-a3b5fbb4553ff8b3cf7912965b1b64eb]: Words in s. 29(3)(b) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(d); S.I. 2017/1249, reg. 2 (with reg. 3)

[^key-25663352e601a209394beff363a8364a]: S. 19 applied (16.11.2017 for specified purposes) by Finance (No. 2) Act 2017 (c. 32), ss. 52(4), 59(1)

[^key-0fd444aaad223c0d944ea33e5f681422]: S. 19(4)-(7) applied by S.I. 2015/310, reg. 29A(3) (as inserted (22.2.2018) by The Fluorinated Greenhouse Gases (Amendment) Regulations 2018 (S.I. 2018/98), regs. 1(2), 25)

[^key-ad1fe37d309959be72c54a5225b1e177]: Words in s. 18(2)(j) substituted (1.4.2018) by Wales Act 2017 (c. 4), s. 71(4), Sch. 6 para. 64 (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 3(r)

[^key-16f04b4a700b40afd98569530c5d4275]: S. 19(4)-(7) applied (1.5.2018 for E.W.S.) by Digital Economy Act 2017 (c. 30), ss. 51(5), 118(4); S.I. 2018/382, reg. 3(p)

[^key-92875463bc04dd2e1a3b616aabd94b9c]: S. 19(4)-(7) applied (1.5.2018 for E.W.S.) by Digital Economy Act 2017 (c. 30), ss. 59(5), 118(4); S.I. 2018/382, reg. 3(w)

[^key-8095db28ce2050f49b7300133254f213]: S. 19(4)-(7) applied (1.4.2018 for specified purposes, 1.5.2018 for E.W.S.) by Digital Economy Act 2017 (c. 30), ss. 42(5), 118(4)(5); S.I. 2018/342, reg. 3(1)(f); S.I. 2018/382, reg. 3(h)

[^key-8382ede4c14cda45d5a01531c22c29c5]: S. 19(4)-(7) applied (1.4.2018 for specified purposes, 1.5.2018 in so far as not already in force) by Digital Economy Act 2017 (c. 30), ss. 67(10), 118(4)(5); S.I. 2018/342, reg. 3(2); S.I. 2018/382, reg. 3(dd)

[^key-7b1b4bb5ba3d692257acb03aee8d5810]: S. 22(1): s. 22 renumbered as s. 22(1) (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 110(2) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-9e84886f4efcaf92b147208c7e39e4ea]: Words in s. 22(1)(a) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 110(3) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-da1761746417e49e40bae7a3128069f7]: S. 22(2) inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 110(4) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

[^key-1187a68a80f9248cff366a44fd704d36]: Words in s. 22(1)(b) substituted (27.6.2018) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 10 para. 18 (with Sch. 9 paras. 7, 8, 10); S.I. 2018/652, reg. 12(g)(iii)

[^key-b4d7d936d23b1fda67b797ef318f92cc]: S. 19(4)-(7) applied by 1996 c. 14, s. 125B(4) (with s. 125C) (as inserted (23.7.2018) by Data Protection Act 2018 (c. 12), ss. 195(2), 212(1) (with ss. 117, 209, 210); S.I. 2018/625, reg. 3(l))

[^key-99d1961aa866b5231c376140a82f00f6]: S. 19 applied (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), ss. 25(5), 57(1)(a) (with s. 25(6)(7))

[^key-c29f6eee0a5140f574c3e1e9fb24a677]: S. 19 applied (16.11.2017 for specified purposes, 1.4.2019 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), ss. 52(4), 59(1); S.I. 2018/298, reg. 2(1)

[^key-0ec12f7b285276eff5f48ec578f02097]: Sch. 1 para. 26C inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 49; S.I. 2020/45, reg. 2

[^key-0792770c063f1f66058e8c6b688c1bfa]: S. 19 applied (14.2.2020) by The Double Taxation Dispute Resolution (EU) Regulations 2020 (S.I. 2020/51), regs. 1, 49(2) (with regs. 10(9), 20(8))

[^key-4cdb1575a8ccb1b3a81c556b2489ea13]: S. 19 applied (14.2.2020) by The Double Taxation Dispute Resolution (EU) Regulations 2020 (S.I. 2020/51), regs. 1, 50(5) (with regs. 10(9), 20(8))

[^key-1961e6ec90a16b8b1161ea92fcb60166]: S. 19 applied (17.12.2020) by Trade (Disclosure of Information) Act 2020 (c. 28), ss. 1(4), 6(2) (with s. 1(5)(6))

[^key-e718b2bd1692e47334e69379cd37e2c6]: S. 19 applied (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), ss. 25(5), 57(1)(a) (with s. 25(6)(7)) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a) (which affecting provision is revoked (31.12.2020) by European Union (Future Relationship) Act 2020 (c. 29), ss. 20(3)(a), 40(7); S.I. 2020/1662, reg. 2(s))

[^key-0e26f3e27c7be3a9ae0d0d6673335287]: S. 19 applied (31.12.2020) by European Union (Withdrawal Agreement) Act 2020 (c. 1), s. 42(7), Sch. 2 para. 36(3) (with Sch. 2 paras. 36(4), 37); S.I. 2020/1622, reg. 5(h)

[^key-1df3f4afc76e6b65968f38d9480f72d4]: S. 19 applied (31.12.2020) by 1979 c. 2, s. 8A(4) (with s. 8A(5)(7)) (as inserted by European Union (Future Relationship) Act 2020 (c. 29), ss. 20(1), 40(7); S.I. 2020/1662, reg. 2(s))

[^key-2f96a8ad5bf8afa7b8ebed0805a813de]: S. 19 applied (31.12.2020) by 1979 c. 2, s. 8B(4) (with s. 8B(5)(7)) (as inserted by European Union (Future Relationship) Act 2020 (c. 29), ss. 20(1), 40(7); S.I. 2020/1662, reg. 2(s))

[^key-459ec922d4f39ff83601e48f9529ec49]: S. 19 applied (with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2021 (c. 26), Sch. 33 para. 7(4) (with Sch. 33 para. 7(5)-(7))

[^key-6e292d37f91ec821154aed6aafc89f6d]: S. 19 applied (with modifications) (30.6.2021) by Trade Act 2021 (c. 10), ss. 13(4), 18(2) (with s. 13(6)); S.I. 2021/550, reg. 4(c)

[^key-c2003a38947a52e4e695f82ed39752d6]: S. 44 excluded (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZD para. 15 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))

[^key-9464cdc511374c514f224ce0ccc286bc]: S. 19 applied (4.1.2022) by National Security and Investment Act 2021 (c. 25), ss. 55(2), 66(3); S.I. 2021/1465, regs. 2, 3 (with regs. 4, 5)

[^key-67c0dc277fbd3b284e64e59224d98fc6]: S. 19 applied (1.4.2022 for the financial year beginning with April 2022 and subsequent financial years) by Finance Act 2022 (c. 3), s. 62(5)

[^key-32ed6ef2adcf548790ac975f2459d69e]: S. 19 applied (10.3.2022 for specified purposes, 1.4.2022 in so far as not already in force) by Public Service Pensions and Judicial Offices Act 2022 (c. 7), ss. 104(3), 131(1)(2)(f) (with s. 104(4)-(6))

[^key-c82f32543e6cdded5aa45839af02d25a]: Words in s. 55(1) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-79c34a4498aa123ba6bbd5afdea9735f]: Words in s. 55(2) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-96cbce1693ad9d93ef9e5b8550940c17]: Words in s. 55(3) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-ba0b69c3886192a390d50a65430e1014]: Words in s. 55(7) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-8b0a028999293c52867e956033db1d6b]: S. 19(4)-(7) applied (1.8.2022 for specified purposes, 12.10.2022 in so far as not already in force) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 40(6), 69(1); S.I. 2022/876, reg. 3(l); S.I. 2022/1039, reg. 2(a)

[^key-4cd129cbe7c567fce0910f52100c3420]: Words in s. 19(4)(b) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-5e1278537df17eb0d463205b985d51bd]: Words in s. 21(6)(b) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-de0cf3e8f8efa0d7ce4da1952736acb6]: Words in s. 29(6)(b) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-4330972fffeace58aaf4783792481001]: Words in s. 40(7) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-ddd57977635130a99e5d08da6c1ea67f]: Words in s. 55(1) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-721a51bcec7f09ef37208fa4ae39047f]: Words in s. 55(2) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-c5683ecf6d93646d2283d7ec5bdc6d6b]: Words in s. 55(3) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-6b124ef460b63ec84fb659c40e21ca1a]: Words in s. 55(7) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

[^key-f84121eca5679b47ec7ffb4eebf50603]: S. 19 applied by 1988 c. 41, s. 63D(8) (as inserted (E.W.N.I.) (26.12.2023) by Non Domestic Rating Act 2023 (c. 53), ss. 11, 19(3))

[^key-4d1c8db2feb083d92fedc08234eead89]: S. 19 applied (11.1.2024) by Energy Act 2023 (c. 52), ss. 278(3), 334(1); S.I. 2024/32, reg. 2(c)(iv)

[^key-dbd28f0277e0d6ee35076c0dbe4100fb]: S. 44 excluded (10.6.2021 for specified purposes, 1.3.2024 in so far as not already in force) by 1994 c. 23, Sch. 9ZE para. 15 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2024/130, regs. 3, 4)

[^key-311016d4fa8fc8bc0084937f3c52da9c]: S. 19(4)-(7) applied (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by 2006 c. 46, s. 1110G(7) (as inserted by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 94(4), 219(1)(2)(b); S.I. 2024/269, reg. 2(z36))

[^key-19df8e28d68f674bdc008431a73aaf04]: Sch. 1 para. 26D inserted (21.8.2023 for specified purposes, 17.1.2025 in so far as not already in force) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 49; S.I. 2023/904, reg. 2(b); S.I. 2025/41, reg. 2

[^key-2b3eb08fd3b3559a3de34e17794c7e23]: S. 19(4)(5) applied (21.7.2025 for specified purposes, 12.12.2025 in so far as not already in force) by Football Governance Act 2025 (c. 21), ss. 89(5), 100(1)(2)(g); S.I. 2025/1286, reg. 2(1)(e)(iii)

[^key-75d400ed63834f28c18dc88d13ae0a64]: S. 19 applied (2.2.2026) by Border Security, Asylum and Immigration Act 2025 (c. 31), ss. 32(7), 65(1) (with ss. 32(8), 35); S.I. 2026/59, reg. 2(c)

[^key-38c4cb20bfed1cb23670ace613915657]: S. 19(4)-(7) applied (1.4.2018 for specified purposes, 1.5.2018 for E.W.S., 12.2.2026 for N.I.) by Digital Economy Act 2017 (c. 30), ss. 42(5), 118(4)(5); S.I. 2018/342, reg. 3(1)(f); S.I. 2018/382, reg. 3(h); S.I. 2026/126, reg. 2(d)

[^key-28fdff8612cad47721f5b875d5c302f2]: S. 19(4)-(7) applied (1.5.2018 for E.W.S., 12.2.2026 for N.I.) by Digital Economy Act 2017 (c. 30), ss. 51(5), 118(4); S.I. 2018/382, reg. 3(p); S.I. 2026/126, reg. 2(k)

[^key-a82e2f9e39d887b5ec81edd6cb390a85]: S. 19(4)-(7) applied (1.5.2018 for E.W.S., 12.2.2026 for N.I.) by Digital Economy Act 2017 (c. 30), ss. 59(5), 118(4); S.I. 2018/382, reg. 3(w); S.I. 2026/126, reg. 2(r)

Data protection, &c.

Public interest disclosure

Conduct of civil proceedings

25A
  • (1) A certificate of an officer of Revenue and Customs that, to the best of that officer's knowledge and belief, a relevant sum has not been paid is sufficient evidence that the sum mentioned in the certificate is unpaid.
  • (2) In subsection (1) “relevant sum” means a sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement (within the meaning of section 25).
  • (3) Any document purporting to be such a certificate shall be treated as if it were such a certificate until the contrary is proved.
  • (4) Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence.

Complaints and misconduct: England and Wales

The Revenue and Customs Prosecutions Office

Conduct of prosecutions on behalf of the Office

Rewards

13A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remuneration, &c.

16A
  • (1) The Commissioners must prepare a Charter.
  • (2) The Charter must include standards of behaviour and values to which Her Majesty's Revenue and Customs will aspire when dealing with people in the exercise of their functions.
  • (3) The Commissioners must—
  • (a) regularly review the Charter, and
  • (b) publish revisions, or revised versions, of it when they consider it appropriate to do so.
  • (4) The Commissioners must, at least once every year, make a report reviewing the extent to which Her Majesty's Revenue and Customs have demonstrated the standards of behaviour and values included in the Charter.
26A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Wrongful disclosure

Wrongful disclosure

Data protection, &c.

Disclosure of information to Director of Revenue and Customs Prosecutions

Certificates of debt

Certificates of debt

Complaints and misconduct: England and Wales

Confidentiality, &c.

The Revenue and Customs Prosecutions Office

Functions

Accounts

26B

Statutory shared parental pay.

Disclosure of information to Director of Revenue and Customs Prosecutions

8A
  • (1) The Commissioners may do anything which they think necessary or expedient in connection with the Extractive Industries Transparency Initiative in so far as it relates to taxes the collection and management of which is the responsibility of the Commissioners.
  • (2) In this section “the Extractive Industries Transparency Initiative” means the international initiative of that name which has the aim of promoting openness in the management of revenues from natural resources.

Evidence

Complaints and misconduct: England and Wales

Complaints and misconduct: England and Wales

Inspection

Accounts

Freedom of information

Evidence

Confidentiality, &c.

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