Accounts
Legislation/Regulatory –
CRCA2005
s. 46
Administration, collection and enforcement
Agency, Scotland and Northern Ireland
Legislation/Regulatory –
CRCA2005
s. 15
Ancillary powers
Legislation/Regulatory –
CRCA2005
s. 9
Appointment
Legislation/Regulatory –
CRCA2005
s. 1(1)
Arrangements
Legislation/Regulatory –
CRCA2005
s. 12
Assessment of VAT
Assessments
Legislation/Regulatory –
FA96
s. 50
Assigned matter, meaning
Legislation/Regulatory –
CEMA79
s. 1(1)
Care and management
Care and management of levy
Charter of standards and values
Legislation/Regulatory –
CRCA2005
s. 16A
Collection and management of contributions
Legislation/Regulatory –
SSCTFA99
s. 3(1)
Collection and management of VAT
Complaints and misconduct, England and Wales
Confidentiality, etc.
Legislation/Regulatory –
CRCA2005
s. 29
Generally
Legislation/Regulatory –
CRCA2005
s. 28
Consequential amendments, etc.
Legislation/Regulatory –
CRCA2005
s. 50
Consolidated Fund
Payment into
Legislation/Regulatory –
CRCA2005
s. 44
Payment out of
Legislation/Regulatory –
CRCA2005
s. 47
Contaminated land certificates
Legislation/Regulatory –
FA96
s. 43B
Control of movement of goods
Credit, payment of
Decisions, review of
Legislation/Regulatory –
FA2001
s. 40
Declaration of confidentiality
Legislation/Regulatory –
CRCA2005
s. 3
Delegation
Legislation/Regulatory –
CRCA2005
s. 14
Directions
Disclosure of contributions etc. information
Legislation/Regulatory –
SSAA92
s. 122AA
Disclosure of information
Business Statistics Office
Legislation/Regulatory –
VATA94
s. 91(1)
Generally
Legislation/Regulatory –
ACSA2001
s. 19
Imported goods
Legislation/Regulatory –
FA88
s. 8
Limit of
Legislation/Regulatory –
VATA94
s. 91(2)
Prosecuting authority
Legislation/Regulatory –
CRCA2005
s. 21
Environmental bodies, approval
Legislation/Regulatory –
SI 1996/1527
reg. 35
Environmental bodies, approval ~
Withdrawal
Legislation/Regulatory –
FA2008
s. 151
Evidence of facts by certificate
Exemptions, power to vary
Legislation/Regulatory –
FA96
s. 46
Expenditure
Legislation/Regulatory –
CRCA2005
s. 43
Exports
Information powers
Legislation/Regulatory –
CEMA79
s. 77A
Power to detain
Legislation/Regulatory –
CEMA79
s. 77
Power to require evidence in support of information
Legislation/Regulatory –
CEMA79
s. 79
Former Inland Revenue matters
Legislation/Regulatory –
CRCA2005
s. 7
Free zones
Acknowledgment of Community status
Legislation/Regulatory –
SI 1984/1177
reg. 7
Destruction of goods
Legislation/Regulatory –
SI 1984/1177
reg. 21
Operations on goods
Legislation/Regulatory –
SI 1984/1177
reg. 9
Security
Legislation/Regulatory –
SI 1984/1177
reg. 3
Functions
Acting on behalf of Crown
Legislation/Regulatory –
CRCA2005
s. 1(4)
Exercise by officers
Legislation/Regulatory –
CRCA2005
s. 13
Initial
Legislation/Regulatory –
CRCA2005
s. 5
Meaning
Power to transfer
Legislation/Regulatory –
CRCA2005
s. 8
Restrictions, etc.
Use of information
Groups of companies, treatment
Her Majesty's Revenue and Customs
Legislation/Regulatory –
CRCA2005
s. 4
Imported goods
Disclosure of information
Legislation/Regulatory –
FA88
s. 8
Information powers
Legislation/Regulatory –
CEMA79
s. 77A
Power to require evidence in support of information
Legislation/Regulatory –
CEMA79
s. 79
Information
Confidentiality
Legislation/Regulatory –
CRCA2005
s. 18
Data protection, etc.
Legislation/Regulatory –
CRCA2005
s. 22
Disclosure
Freedom of
Legislation/Regulatory –
CRCA2005
s. 23
Public interest disclosure
Legislation/Regulatory –
CRCA2005
s. 20
Wrongful disclosure
Legislation/Regulatory –
CRCA2005
s. 19
Information supplied to
Legislation/Regulatory –
FA97
s. 110
Information to
Inspection
Confidentiality, etc.
Legislation/Regulatory –
CRCA2005
s. 29
Generally
Legislation/Regulatory –
CRCA2005
s. 27
Interest payable by
Generally
Given by way of credit and set-off of credits
Legislation/Regulatory –
VATA94
s. 81
Official error
Investigations
Meaning
Offences
Assault
Legislation/Regulatory –
CRCA2005
s. 32
Impersonation
Obstruction
Legislation/Regulatory –
CRCA2005
s. 31
Power of arrest
Legislation/Regulatory –
CRCA2005
s. 33
Officers of Revenue and Customs
Data-gathering powers
Declaration of confidentiality
Legislation/Regulatory –
CRCA2005
s. 3
Exercise of Commissioners' functions
Legislation/Regulatory –
CRCA2005
s. 13
Function, meaning
General information powers relating to persons entering or leaving UK
Legislation/Regulatory –
CEMA79
s. 157A
Generally
Legislation/Regulatory –
CRCA2005
s. 2
Initial functions
Legislation/Regulatory –
CRCA2005
s. 6
Meaning
Legislation/Regulatory –
CRCA2005
s. 51(1)
Power to search for cash
Legislation/Regulatory –
CEMA79
s. 164A
Proceeds of crime powers
Valuation Office
Legislation/Regulatory –
CRCA2005
s. 10
Orders and regulations
Legislation/Regulatory –
FA96
s. 71
Payment of levy
Legislation/Regulatory –
FA2001
s. 25
Persons at a particular disadvantage in dealing with
Powers
Ancillary
Legislation/Regulatory –
CRCA2005
s. 9
Assessment of VAT due
Assessments
Legislation/Regulatory –
FA94
s. 56
Bonds and securities
Legislation/Regulatory –
CEMA79
s. 157
Channel Tunnel
Examination of goods
Extension
Information relating to imported/exported goods
Making regulations and orders
Legislation/Regulatory –
FA2001
s. 45
Mitigation of penalties
Legislation/Regulatory –
CEMA79
s. 152
Penalties
Legislation/Regulatory –
FA2001
s. 46
Provision of facilities requirement
Legislation/Regulatory –
CEMA79
s. 158
Right of entry to business premises
Search and arrest
Taxation under laws of other member states
Legislation/Regulatory –
VATA94
s. 92(6)
To search
Powers, extension
Proceedings
Certificates of debt
Legislation/Regulatory –
CRCA2005
s. 25A
Civil, conduct
Legislation/Regulatory –
CRCA2005
s. 25
Evidence
Legislation/Regulatory –
CRCA2005
s. 24
Rewards
Legislation/Regulatory –
CRCA2005
s. 26
Publishing details of deliberate tax defaulters
Legislation/Regulatory –
FA2009
s. 94
Qualifying material, directions
Legislation/Regulatory –
FA96
s. 63
Records, preserving
Register of persons
Register, information to be kept
Legislation/Regulatory –
FA96
s. 47,
48
Registration notification
Registration of insurers
Legislation/Regulatory –
FA94
s. 53
Regulations
Accounting for VAT
Acquisition of goods, value of supply
Associations
Legislation/Regulatory –
VATA94
s. 46(2)
Clubs
Legislation/Regulatory –
VATA94
s. 46(2)
Deceased taxable person
Legislation/Regulatory –
VATA94
s. 46(4)
Imported goods
Meaning
Legislation/Regulatory –
VATA94
s. 96(1)
Organisations
Legislation/Regulatory –
VATA94
s. 46(2)
Partnerships
Legislation/Regulatory –
VATA94
s. 46(2)
Payment by cheque
Legislation/Regulatory –
VATA94
s. 58B
Personal representatives
Legislation/Regulatory –
VATA94
s. 46(4)
Private/non-business use of business assets, calculating charge to VAT
Remitting/repaying VAT, imported goods
Time of acquisition
Legislation/Regulatory –
VATA94
s. 12(3)
Time of supply
Legislation/Regulatory –
VATA94
s. 6(14)
Transfers of going concerns
VAT representatives
Legislation/Regulatory –
VATA94
s. 48(6)
Remuneration, etc.
Legislation/Regulatory –
CRCA2005
s. 45
Repayment of overpaid tax
Claims
Legislation/Regulatory –
SI 1994/1774
reg. 14
Generally
Reimbursement arrangements
Resignation
Legislation/Regulatory –
CRCA2005
s. 1(3)
Returns
Legislation/Regulatory –
FA2001
s. 25
Revenue and Customs Prosecutions Office
Review of commissioner's decisions
Review of decisions
Appeals
Appeals against
Generally
Right of entry to business premises, powers
Search and arrest powers
Set-off
Legislation/Regulatory –
SI 2001/838
reg. 29-
32
Set-off of amounts
Generally
Tax owed by commissioners
Legislation/Regulatory –
SI 1996/1527
reg. 46
Tax owed to commissioners
Legislation/Regulatory –
SI 1996/1527
reg. 45
Status
Legislation/Regulatory –
CRCA2005
s. 1(5)
Time of supply
Alteration of
Legislation/Regulatory –
VATA94
s. 6(10)
Regulations
Legislation/Regulatory –
VATA94
s. 6(14)
Transfer of property, etc.
Generally
Legislation/Regulatory –
CRCA2005
s. 48
Prosecutions Office
Legislation/Regulatory –
CRCA2005
s. 49
Transitional provisions
Generally
Legislation/Regulatory –
CRCA2005
s. 54
Penalties
Legislation/Regulatory –
CRCA2005
s. 55
Treasury directions
Legislation/Regulatory –
CRCA2005
s. 11
Welsh title
Legislation/Regulatory –
CRCA2005
s. 1(2)
Withdrawal or variation of directions