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HMRC internal manual

Specialist Investigations Operational Guidance

Information and inspection powers: general: The Commissioners for Revenue and Customs Act - scope of powers

The Commissioners for Revenue and Customs Act 2005 (CRCA) transferred the powers and functions of Customs and Excise and the Inland Revenue to the new Department largely unchanged. With a few exceptions, the transferred powers in the new Department may only be exercised for the same purposes as in the old Departments. Powers which previously related only to direct taxes may not therefore be used in respect of indirect taxes, and vice versa.

As part of a wide-ranging Powers Review, many of the most commonly-used powers were repealed and replaced with Sch 36 FA 2008. Most of the powers in that Schedule may be used for the purposes of most direct and indirect taxes, but excluding excise duties. See CH20150. The limitations imposed by CRCA do not apply to the powers in FA 2008.

Some less commonly-used powers remain in existence. Where these existed before 2005, the CRCA limitations continue to apply, in addition to any restrictions on scope that are set out in the particular legislation.