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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Legislation: The Commissioners for Revenue and Customs Act 2005

The Commissioners for Revenue and Customs Act 2005 (the Act) became law on 7 April 2005. The Act creates Her Majesty’s Revenue and Customs by integrating the Inland Revenue and HM Customs and Excise.

The Act replaced the previous terms for describing staff who were empowered to exercise the functions of the predecessor departments, e.g. inspectors, collectors, receivers, authorised persons, officers of the Board of Inland Revenue, etc., with the description of “officers of Revenue and Customs”.

The Act applies to both GB and NI.