Commissioners for Revenue and Customs | Croner-i Tax and Accounting

Accounts

Legislation/Regulatory – CRCA2005 s. 46

Administration, collection and enforcement

– see Administration of VAT

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

– see Assessments

Assessments

Legislation/Regulatory – FA96 s. 50

Assigned matter, meaning

Legislation/Regulatory – CEMA79 s. 1(1)

Care and management

Legislation/Regulatory – FA2001 s. 16(5) ; FA94 s. 48 ; FA96 s. 39

Care and management of levy

Legislation/Regulatory – FA2000 Sch. 6, para. 1

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

– see Administration 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

Legislation/Regulatory – SI 1984/1176

Credit, payment of

Legislation/Regulatory – FA94 s. 55 ; FA96 s. 51

HMRC Guidance – CH51960

Decisions, review of

Legislation/Regulatory – FA2001 s. 40

HMRC Guidance – ARTG3040

Declaration of confidentiality

Legislation/Regulatory – CRCA2005 s. 3

Delegation

Legislation/Regulatory – CRCA2005 s. 14

Directions

– see 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

Legislation/Regulatory – FA94 Sch. 7, para. 29

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

Legislation/Regulatory – CRCA2005 s. 51(2), (2A)

Power to transfer

Legislation/Regulatory – CRCA2005 s. 8

Restrictions, etc.

Legislation/Regulatory – CRCA2005 s. 16, Sch. 2

Use of information

Legislation/Regulatory – CRCA2005 s. 17, Sch. 2

Groups of companies, treatment

Legislation/Regulatory – FA94 s. 63(4)-(8)

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

Legislation/Regulatory – CA2006 s. 458 ; CRCA2005 s. 21 ; FA88 s. 8 ; VATA94 s. 91

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

Legislation/Regulatory – FA94 Sch. 7, para. 2(5)

Inspection

Confidentiality, etc.

Legislation/Regulatory – CRCA2005 s. 29

Generally

Legislation/Regulatory – CRCA2005 s. 27

Interest payable by

Generally

Legislation/Regulatory – FA94 Sch. 7, para. 22, 23

Given by way of credit and set-off of credits

Legislation/Regulatory – VATA94 s. 81

HMRC Guidance – DMBM700010

Official error

Legislation/Regulatory – SI 2009/403 ; VATA94 s. 78

HMRC Guidance – BIM31610 ; BIM40194

Investigations

– see HM Inspectors of Constabulary

Meaning

Legislation/Regulatory – CEMA79 s. 1(1) ; SI 1986/260 reg. 2(1) ; SI 1990/2167 art. 2(2) ; SOCPA2005 s. 2(8) ; VATA94 s. 96(1)

Offences

Assault

Legislation/Regulatory – CRCA2005 s. 32

Impersonation

Legislation/Regulatory – CRCA2005 s. 30 ; FA2014 Sch. 34, para. 6(4)(i)(i)

Obstruction

Legislation/Regulatory – CRCA2005 s. 31

Power of arrest

Legislation/Regulatory – CRCA2005 s. 33

Officers of Revenue and Customs

Data-gathering powers

– see Data-gathering powers

Declaration of confidentiality

Legislation/Regulatory – CRCA2005 s. 3

Exercise of Commissioners' functions

Legislation/Regulatory – CRCA2005 s. 13

Function, meaning

Legislation/Regulatory – CRCA2005 s. 51(2), (2A)

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

Legislation/Regulatory – FA2013 s. 224, Sch. 48

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

Legislation/Regulatory – F(No. 2)A2015 s. 51, Sch. 8, para. 5(1)

Powers

Ancillary

Legislation/Regulatory – CRCA2005 s. 9

Assessment of VAT due

– see Assessments

Assessments

Legislation/Regulatory – FA94 s. 56

Bonds and securities

Legislation/Regulatory – CEMA79 s. 157

Channel Tunnel

Legislation/Regulatory – SI 1990/2167

Examination of goods

– see Examination of goods

Extension

Legislation/Regulatory – FA2007 s. 84, Sch. 22

Information relating to imported/exported goods

Legislation/Regulatory – CEMA79 s. 77, 77A, 79

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

Legislation/Regulatory – FA94 Sch. 7, para. 4

Search and arrest

Legislation/Regulatory – FA94 Sch. 7, para. 4

Taxation under laws of other member states

Legislation/Regulatory – VATA94 s. 92(6)

To search

– see Entry, inspection and search; Power to search persons

Powers, extension

Legislation/Regulatory – FA2007 s. 84, Sch. 22

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

HMRC Guidance – CH186100 ; CH186120 ; CH186140 ; CH186150 ; CH186160 ; CH186180 ; CH186200 ; CH190100 ; CH190200 ; CH190300 ; CH190620 ; CH190642 ; CH190644 ; CH190664 ; CH190682 ; CH190684 ; CH190686 ; CH190688 ; CH190692 ; CH190704 ; CH190722 ; CH190724 ; CH190820 ; CH190840 ; CH190860 ; CH190880 ; CH190920 ; CH190940 ; CH191000 ; CH191010 ; CH191015 ; CH191020 ; CH191025 ; CH191030 ; CH191040 ; CH191060 ; CH191080 ; CH191100 ; CH500100

Qualifying material, directions

Legislation/Regulatory – FA96 s. 63

Records, preserving

Legislation/Regulatory – FA94 Sch. 7, para. 1(4)

– see Registration

Legislation/Regulatory – FA96 s. 47, 48

HMRC Guidance – CH71300

Registration notification

– see Registration

Registration of insurers

Legislation/Regulatory – FA94 s. 53

Regulations

Accounting for VAT

Legislation/Regulatory – VATA94 Sch. 11, para. 2

Acquisition of goods, value of supply

Legislation/Regulatory – VATA94 Sch. 7, para. 2

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

Legislation/Regulatory – VATA94 s. 37(2), (3), 38

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

Legislation/Regulatory – VATA94 Sch. 6, para. 7(2)-(4)

Remitting/repaying VAT, imported goods

Legislation/Regulatory – VATA94 s. 37(2), (3)

Time of acquisition

Legislation/Regulatory – VATA94 s. 12(3)

Time of supply

Legislation/Regulatory – VATA94 s. 6(14)

Transfers of going concerns

Legislation/Regulatory – VATA94 s. 49(2)-(3)

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

Legislation/Regulatory – FA94 Sch. 7, para. 8

Reimbursement arrangements

Legislation/Regulatory – SI 1994/1774 reg. 19A-19H

Resignation

Legislation/Regulatory – CRCA2005 s. 1(3)

Returns

Legislation/Regulatory – FA2001 s. 25

Revenue and Customs Prosecutions Office

– see Revenue and Customs Prosecutions Office (RCPO)

Review of commissioner's decisions

Legislation/Regulatory – FA2008 s. 151(3) ; FA96 s. 54, 57 ; FA97 Sch. 5, para. 19(3)

HMRC Guidance – ARTG3030 ; ARTG3040

Review of decisions

Appeals

Legislation/Regulatory – FA94 s. 60 ; FA97 Sch. 5, para. 19

Appeals against

Legislation/Regulatory – FA2000 Sch. 6, para. 122

Generally

Legislation/Regulatory – FA2000 Sch. 6, para. 121 ; FA94 s. 59 ; FA97 Sch. 5, para. 19

HMRC Guidance – ARTG3030 ; ARTG3040

Right of entry to business premises, powers

Legislation/Regulatory – FA94 Sch. 7, para. 4

Search and arrest powers

Legislation/Regulatory – FA94 Sch. 7, para. 4

Set-off

Legislation/Regulatory – SI 2001/838 reg. 29-32

Set-off of amounts

Generally

Legislation/Regulatory – FA96 Sch. 5, para. 42, 43

HMRC Guidance – CH21060

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

Legislation/Regulatory – FA2000 Sch. 6, para. 145