Encyclopedia > Commissioners for Revenue and Customs Act 2005
This Act of the United Kingdom Parliament combines the Inland Revenue and HM Customs and Excise into a single government departmentHM Revenue and Customs. It also established the Revenue and Customs Prosecutions Office. The Act received Royal Assent on 7 April2005 and the merger took effect 11 days later. The Parliament of the United Kingdom of Great Britain and Northern Ireland is the supreme legislative institution in the United Kingdom and British overseas territories (it alone has parliamentary sovereignty). ... In the UK, the Inland Revenue is a department of the British Government responsible for the collection of direct taxation, including income tax, national insurance contributions, capital gains tax, inheritance tax, petroleum revenue tax, corporation tax and stamp duty. ... The Government of the United Kingdom contains a number of Ministries, known in the United Kingdom as Government Departments. ... Her Majestys Revenue and Customs (HMRC) is a new department of the British Government created by the merger of the Inland Revenue and Her Majestys Customs and Excise which came into formal effect on 18 April 2005. ... The granting of Royal Assent is the formal method by which a Sovereign or the Sovereigns representative in the United Kingdom and in Commonwealth Realms completes the process of the enactment of legislation by formally assenting to an Act of Parliament. ... April 7 is the 97th day of the year in the Gregorian calendar (98th in leap years). ... 2005 is a common year starting on Saturday of the Gregorian calendar. ...
Her Majesty's Revenue and Customs (HMRC) is a non-ministerial department of the British Government primarily responsible for the collection of taxes, some forms of state support, and import controls.
HMRC was formed by a merger of the Inland Revenue and Her Majesty's Customs and Excise and came into formal existence on 18 April 2005.
The merger of the Inland Revenue and HM Customs and Excise was announced by Chancellor of the Exchequer Gordon Brown in the Budget on 17 March 2004.
The Revenue and Customs Prosecution Office (RCPO) was created under the Commissioners for Revenue and CustomsAct2005 as an independent prosecution body to take responsibility in the United Kingdom for the prosecution of criminal offences in cases previously within the purview of the Inland Revenue and HM Customs and Excise (HMCE).
The RCPO was established on 18 April 2005, and is independent of HM Revenue and Customs (the new government department also created on 18 April 2005 under the Commissioners for Revenue and CustomsAct2005 by the merger of the Inland Revenue and HMCE).
The RCPO is superintended by the Attorney General, and David Green QC was appointed as the first Director of the Customs and Excise Prosecutions Office in December 2004.
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