Commissioners for Revenue and Customs Act 2005 section 2

Officers of Revenue and Customs

Section 2 deals with the appointment, status and duties of HMRC staff, known as officers of Revenue and Customs, and establishes their role as civil servants who must follow the Commissioners' directions.

• The Commissioners for HMRC have the power to appoint staff known as officers of Revenue and Customs, replacing older titles such as inspectors, collectors and receivers used by predecessor departments.
• Officers must comply with the Commissioners' directions at all times, whether carrying out functions conferred directly on them or acting on the Commissioners' behalf.
• Any action started by one officer, including legal proceedings, can be seamlessly continued by another officer, ensuring administrative continuity.
• Officers are civil servants whose appointments require the approval of the Minister for the Civil Service regarding terms and conditions, and whose terms of appointment may include provision for dismissal.