The Commissioners for Revenue and Customs Act 2005 (c. 11) is an act of the Parliament of the United Kingdom which established HM Revenue and Customs.
Background
The policy was first announced in the 2004 budget.
Provisions
The act combined the Inland Revenue and HM Customs and Excise into a single government department, HM Revenue and Customs. The act prohibits disclosure of taxpayers' information, but this does not apply if it is "made for the purposes of a function of the Revenue and Customs".
Reception
The original bill was criticised by the Institute of Chartered Accountants of Scotland for lacking an appeal mechanism.
See also
- Customs
Notes
References
External links
- Explanatory notes to the Commissioners for Revenue and Customs Act 2005.
- Progress of the Commissioners for Revenue and Customs Bill