Who has the power to arrest without warrant under section 33 of the Commissioners for Revenue and Customs Act 2005?

An HMRC officer specifically authorised by the Commissioners may arrest without warrant anyone reasonably suspected of impersonating an officer, obstructing HMRC, or assaulting an officer. In Scotland and Northern Ireland, police constables may also arrest without warrant for any offence under the Act.

What offences allow an authorised HMRC officer to make an arrest under section 33?

An authorised HMRC officer may arrest without warrant for three specific offences: impersonating an HMRC officer under section 30, obstructing HMRC under section 31, and assaulting an HMRC officer under section 32. The arrest may be made on reasonable suspicion that the offence has been, is being, or is about to be committed.

How is authorisation to arrest granted to HMRC officers under section 33?

Authorisation may be granted on a specific basis, where the Commissioners name an individual officer, or on a general basis, where the Commissioners authorise a category of officers meeting certain criteria such as grade or role. Without valid authorisation, an HMRC officer cannot lawfully exercise the power of arrest.

How do police arrest powers differ from HMRC officer powers under section 33?

In Scotland and Northern Ireland, police constables have broader arrest powers than HMRC officers. While authorised HMRC officers may only arrest for impersonation, obstruction, and assault offences, police constables may arrest without warrant on reasonable suspicion of any offence under the entire Commissioners for Revenue and Customs Act 2005.

Commissioners for Revenue and Customs Act 2005 section 33

Power of arrest

Section 33 grants authorised HMRC officers and, in Scotland and Northern Ireland, police constables the power to arrest without warrant anyone reasonably suspected of committing, currently committing, or about to commit certain offences under the Act.

An HMRC officer authorised by the Commissioners may arrest without warrant anyone reasonably suspected of impersonating an officer, obstructing HMRC, or assaulting an officer
Authorisation to make such arrests may be granted on a specific (named individual) or general (category of officers) basis
An officer who does not hold a valid authorisation from the Commissioners cannot exercise the power of arrest for these offences
In Scotland and Northern Ireland, police constables may arrest without warrant on reasonable suspicion of any offence under the Act, not just the three specific offences

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