The Revenue and Customs Prosecution Office (RCPO) was established by CRCA 2005, s. 34, from 18 April 2005.

Its head is the Director of Revenue and Customs Prosecutions who is appointed by the Attorney-General (CRCA 2005, s. 34(1)). It is independent from HMRC.

The Director, and his staff, collectively known as the Revenue and Customs Prosecution Office:

(1)may institute and conduct criminal proceedings; and

(2)took over the conduct of criminal proceedings which had already been instituted by HMRC.

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