Commissioners for Revenue and Customs Act 2005 section 1

The Commissioners

Section 1 establishes the body of Commissioners for Her Majesty's Revenue and Customs (HMRC), sets out how they are appointed, and defines their legal status as Crown representatives and civil servants.

• The Crown appoints the HMRC Commissioners by Letters Patent, with one Commissioner traditionally designated as chairman who will also serve as Permanent Secretary and Principal Accounting Officer.
• The Welsh title of the Commissioners is Comisynwyr Cyllid a Thollau Ei Mawrhydi.
• A Commissioner may resign by giving written notice to the Treasury; otherwise, the Commissioner holds office on the terms set out in the appointment, which may include provision for dismissal.
• Commissioners act on behalf of the Crown when carrying out their functions, and service as a Commissioner counts as service in the civil service of the State.