Commissioners for Revenue and Customs Act 2005

The Commissioners for Revenue and Customs Act 2005 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.