Commissioners for Revenue and Customs Act 2005 section 32

Assault

Section 32 makes it a criminal offence to assault an officer of Revenue and Customs who is acting in the course of their duties, and sets out the penalties that apply on conviction.

• Assaulting an HMRC officer acting in the course of their duties is a criminal offence.
• 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.
• In Scotland and Northern Ireland, the maximum prison term is six months rather than 51 weeks, reflecting their different arrangements for summary penalties.
• The maximum penalties are subject to transitional provisions under section 55(6) of the same Act.