What is the effect of section 24 of the Commissioners for Revenue and Customs Act 2005 on HMRC documents used in legal proceedings?

Section 24 establishes that any document appearing to have been issued or signed by HMRC, or with their authority, is presumed genuine and is admissible in legal proceedings without further formality. This is a rebuttable presumption, meaning the opposing party bears the burden of proving the document is not authentic.

How does section 24 treat HMRC certificates about officer appointments and delegations of functions?

Where HMRC produces a certificate confirming a person's appointment as a Commissioner or officer on a given date, or the delegation of a function to a particular individual or committee, the certificate's contents are presumed accurate. A court will accept the stated facts unless the opposing party produces contrary evidence to disprove them.

Are photographic or other copies of documents held by HMRC admissible as evidence under section 24?

Yes, photographic or other copies of documents held by the Commissioners are admissible in court to the same extent as the originals, provided HMRC certifies the copy as an accurate reproduction. This is particularly useful where original documents are archived or difficult to produce physically in proceedings.

Does section 24 apply to documents issued by the former Inland Revenue or Customs and Excise before HMRC was created?

Yes, the section defines Revenue and Customs documents to include those issued by the former Commissioners of Inland Revenue and the former Commissioners of Customs and Excise. This ensures documents from those predecessor bodies continue to benefit from the same evidential presumptions and admissibility rules under United Kingdom law.

Commissioners for Revenue and Customs Act 2005 section 24

Evidence

Section 24 sets out the rules governing the admissibility and presumed authenticity of documents issued or signed by HMRC, including copies and certified documents, in legal proceedings.

Documents that appear to have been issued or signed by or with the authority of the Commissioners are presumed genuine and are admissible in legal proceedings unless the contrary is proved
Documents certifying appointments of commissioners or officers, or the delegation of functions to specific individuals or committees, are presumed accurate unless challenged with contrary evidence
Photographic or other copies of documents held by the Commissioners are admissible in court to the same extent as the originals, provided the Commissioners certify them as accurate copies
The provisions apply not only to documents issued by HMRC but also to documents previously issued by the former Commissioners of Inland Revenue and the Commissioners of Customs and Excise

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