What was the Revenue and Customs Prosecutions Office (RCPO) established under Schedule 3 of the Commissioners for Revenue and Customs Act 2005?

The RCPO was a specialist, independent prosecution body created by Schedule 3 of the Commissioners for Revenue and Customs Act 2005. It was responsible for conducting criminal prosecutions relating to tax, customs and excise matters on behalf of HMRC, headed by the Director of Revenue and Customs Prosecutions who operated independently of HMRC itself.

Why was the RCPO merged into the Crown Prosecution Service and when did this happen?

The RCPO was merged into the Crown Prosecution Service through the Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (SI 2014/834). The merger transferred all RCPO functions to the CPS, consolidating criminal prosecution authority and abolishing the separate Director of Revenue and Customs Prosecutions role.

Who now handles criminal prosecutions arising from HMRC investigations in the United Kingdom?

Since the 2014 merger, all criminal prosecutions arising from HMRC investigations are handled by the Crown Prosecution Service. The CPS independently decides whether evidence is sufficient and whether prosecution is in the public interest, while HMRC continues in its role as the investigating authority providing evidence and witness support.

What is the practical significance of Schedule 3 for accountants advising clients today?

For accountants, the key practical point is that if HMRC pursues a criminal investigation for suspected deliberate tax evasion or fraud, any resulting prosecution is brought by the Crown Prosecution Service, not HMRC directly. The CPS makes the independent prosecution decision. Schedule 3 itself is now largely spent but remains part of the statutory framework.

Commissioners for Revenue and Customs Act 2005 Schedule 3

Revenue and Customs Prosecutions Office

Schedule 3 established the Revenue and Customs Prosecutions Office (RCPO), a dedicated prosecution body for tax and customs criminal cases, which has since been merged into the Crown Prosecution Service.

Schedule 3 originally created the Revenue and Customs Prosecutions Office (RCPO) as a specialist body responsible for conducting criminal prosecutions relating to tax, customs and excise matters on behalf of HMRC.
The RCPO was headed by the Director of Revenue and Customs Prosecutions, who had responsibility for deciding whether to bring criminal proceedings in revenue and customs cases.
The RCPO was abolished in 2014 when the Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (SI 2014/834) merged its functions into the Crown Prosecution Service under the Director of Public Prosecutions.
Since the merger, all criminal prosecutions arising from HMRC investigations are now handled by the Crown Prosecution Service, meaning this schedule is largely of historical significance only.

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