The Commissioners for Revenue and
Customs Act 2005 (c.11) is an Act of the Parliament of
the United Kingdom which combined the Inland
Revenue and HM Customs and
Excise into a single government
department, HM Revenue and
The Act also established the Revenue and Customs
, and provided for inspections of HMRC by
HM Inspectors of
to ensure that it complies with the law.
In combining the two revenue departments into one, the Act
implemented the recommendation of the O'Donnell Review
. The Act provides for the
new department to inherit the powers of the old departments,
pending a comprehensive review of revenue powers. Following some
controversy in the Parliamentary debates, the Act also expressly
provides for a duty to keep information confidential
, with criminal penalties for
The separation of prosecution functions to an independent body
followed recommendations in the Gower
and the Butterfield
into failed prosecutions.
Bill that became the Act was
introduced to Parliament in the House of Commons on 24 November 2004, completed its stages in the
House of Commons on 16 January 2005, completed its stages in the
Lords on 5 April 2005.
Lords' Amendments were
considered by the House of Commons on 6 April 2005 and the Act
received Royal Assent
on 7 April 2005.
The merger of the revenue bodies, and creation of RCPO, took effect
11 days later.