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HMRC internal manual

Information Disclosure Guide

Sharing information outside of HMRC: disclosure for HMRC’s functions: former Inland Revenue functions

CRCA sets out former Inland Revenue functions in Schedule 1. It can be important to understand what are former Inland Revenue or HM Customs & Excise functions because a small number of legal gateways (those listed in Part 2 of Schedule 2 to CRCA) make reference to information obtained in connection with either former Revenue or Customs functions.

Former Inland Revenue functions

The former functions of Inland Revenue listed in Schedule 1 to CRCA are:

  1. Capital gains tax.
  2. Charities.
  3. Child benefit.
  4. Child tax credit.
  5. Child trust funds.
  6. Corporation tax (and amounts assessable or chargeable as if they were corporation tax).
  7. Guardian’s allowance.
  8. Income tax.
  9. Inheritance tax.
  10. The issue of bank notes.
  11. National insurance contributions.
  12. The National Insurance Fund.
  13. The national minimum wage.
  14. Oil and gas royalties.
  15. Payment of or in lieu of rates.
  16. Payment in lieu of tax reliefs, in so far as the Commissioners of Inland Revenue were responsible before the commencement of section 5.
  17. Pension schemes.
  18. Petroleum revenue tax.
  19. Rating lists.
  20. Recovery of taxes due in other member States, in relation to matters corresponding to those for which the Commissioners of Inland Revenue were responsible before the commencement of section 5.
  21. Stamp duty.
  22. Stamp duty land tax.
  23. Stamp duty reserve tax.
  24. Statutory adoption pay.
  25. Statutory maternity pay.
  26. Statutory paternity pay.
  27. Statutory sick pay.
  28. Student loans.
  29. Valuation lists in relation to council tax.
  30. Valuation of property.
  31. Working tax credit.

Former HM Customs & Excise functions

The former functions of HM Customs & Excise are not listed in CRCA and instead are described as functions that HMRC inherited from the former departments, but which are not former Inland Revenue functions.