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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Decision Making: The Tax Credits Act and Tax Credits Regulations: The Power to Make a Decision on Behalf of the Board

Commissioners for Revenue and Customs Act 2005, section 8

The power for an employee of HMRC to make a decision on behalf of the Commissioners of HMRC, is provided by the delegation of power from Parliament and the Crown.

This decision making power has been transferred under a number of guises since 1943. HMRC are currently governed under the Commissioners for Revenue and Customs Act 2005.

This Act lays out the power conferred by the Minister of the Crown to the officials within the newly formed department of Her Majesty’s Revenue and Customs. This is within s8 of the Act:

Power to transfer functions

(1) The Commissioners for Her Majesty’s Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.

(2) The officers of Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.