The Inland Revenue and HM Customs and Excise merged into the single department Her Majesty's Revenue and Customs (HMRC) from generally 18 April 2005 (Commissioners for Revenue and Customs Act 2005 (CRCA 2005), s. 1). The merger followed the O'Donnell Review (Review of the Revenue Departments; 17 March 2004).

The constraints of data protection and the law on human rights had sometimes stopped the former departments from fully sharing and rationalising their information.

The independent Revenue and Customs Prosecutions Office (RCPO) was formed in 2005 to institute and conduct criminal proceedings in England and Wales. It is accountable to the Attorney-General (CRCA 2005, s. 34).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.