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:
- Capital gains tax.
- Child benefit.
- Child tax credit.
- Child trust funds.
- Corporation tax (and amounts assessable or chargeable as if they were corporation tax).
- Guardian’s allowance.
- Income tax.
- Inheritance tax.
- The issue of bank notes.
- National insurance contributions.
- The National Insurance Fund.
- The national minimum wage.
- Oil and gas royalties.
- Payment of or in lieu of rates.
- Payment in lieu of tax reliefs, in so far as the Commissioners of Inland Revenue were responsible before the commencement of section 5.
- Pension schemes.
- Petroleum revenue tax.
- Rating lists.
- 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.
- Stamp duty.
- Stamp duty land tax.
- Stamp duty reserve tax.
- Statutory adoption pay.
- Statutory maternity pay.
- Statutory paternity pay.
- Statutory sick pay.
- Student loans.
- Valuation lists in relation to council tax.
- Valuation of property.
- 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.