Commissioners for Revenue and Customs Act 2005 section 30

Impersonation

Section 30 makes it a criminal offence for any person to pretend to be an HMRC Commissioner or officer in order to gain any form of benefit, and sets out the penalties on conviction.

• It is a criminal offence to impersonate an HMRC Commissioner or officer to gain admission to premises, obtain information, or secure any other benefit — the offence is committed even if no benefit is actually received, provided there was an intention to obtain one.
• On summary conviction in England and Wales, the maximum penalty is imprisonment for up to 51 weeks, a fine up to level 5 on the standard scale (£5,000), or both — though this maximum is subject to transitional provisions under section 55(4) of the Act.
• In Scotland and Northern Ireland, the maximum prison term is six months rather than 51 weeks, reflecting the different arrangements for maximum summary penalties in those jurisdictions.
• The offence is broadly defined: "benefit" is not limited to financial gain and includes any advantage such as entry to property or access to information.