How does paragraph 5 affect police assistance obligations under section 11 of the Customs and Excise Management Act 1979?

Paragraph 5 disapplies the obligation on police officers and others to assist HMRC where the function relates to former Inland Revenue matters. However, a person may rely on a written or oral statement from an HMRC officer confirming that a function does not relate to former Inland Revenue matters, providing practical certainty when assistance is requested.

Are the criminal offences under sections 167 and 168 of the 1979 Act affected by these provisions?

Yes. Paragraph 6 disapplies the offences of making untrue declarations under section 167 and counterfeiting documents under section 168 where the declaration, document or statement relates to former Inland Revenue functions. Separate offence provisions within direct tax legislation apply to those areas instead, maintaining the appropriate legal framework.

Can an HMRC officer compel police assistance for a PAYE compliance investigation under the 1979 Act?

No. A PAYE compliance investigation falls within former Inland Revenue matters under section 7 of the 2005 Act. Section 11 of the Customs and Excise Management Act 1979, which requires police to assist customs officers, is disapplied for such functions. Police assistance for customs matters like VAT fraud, however, remains available under section 11.

Commissioners for Revenue and Customs Act 2005 section 4-6

Q: What do paragraphs 4 to 6 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 do?

Paragraphs 4 to 6 of Schedule 2 restrict certain provisions of the Customs and Excise Management Act 1979 from applying to functions relating to former Inland Revenue matters as defined by section 7 of the 2005 Act. This prevents customs enforcement mechanisms from extending into direct tax and National Insurance areas following the merger that created HMRC.

Customs and Excise Management Act 1979 (c. 2) [CRCA 2005 Sch 2 para 4-6]

Section 4-6 of Schedule 2 restricts certain provisions of the Customs and Excise Management Act 1979 from applying to functions that relate to former Inland Revenue matters (as defined by section 7 of the 2005 Act).

The "proper officer" deeming rules under section 8(2) and (3) of the 1979 Act do not apply to anyone engaged in a function relating to former Inland Revenue matters.
The obligation on police and others to render assistance under section 11 of the 1979 Act does not apply in connection with functions relating to former Inland Revenue matters.
A person may rely on a written or oral statement from an HMRC officer confirming that a function does not relate to former Inland Revenue matters, for the purposes of the police assistance provision.
The offences of making untrue declarations (section 167) and counterfeiting documents (section 168) under the 1979 Act do not apply to declarations, documents or statements made in respect of former Inland Revenue functions.

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