What did section 34 of the Commissioners for Revenue and Customs Act 2005 originally establish?

Section 34 originally established the Revenue and Customs Prosecutions Office (RCPO) as a dedicated, standalone prosecution authority responsible for handling criminal cases relating to tax, duty, and customs matters in the United Kingdom. Sections 34 through 39 together set out the full framework for how the RCPO would operate.

Why was section 34 of CRCA 2005 removed and when did this take effect?

Section 34 was removed because the government decided to merge the RCPO with the Crown Prosecution Service. The removal was effected by the Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (SI 2014/834), taking effect from 27 March 2014.

Who now handles criminal prosecutions for tax and customs offences in the United Kingdom?

Since 27 March 2014, criminal prosecutions for tax fraud, customs offences, and similar matters are handled by the Crown Prosecution Service under the Director of Public Prosecutions. The RCPO no longer exists as a standalone body, and its functions were fully absorbed into the CPS.

Did the merger of the RCPO into the CPS change the underlying criminal offences for tax and customs matters?

No, the merger was administrative rather than substantive. The criminal offences relating to tax fraud, VAT fraud, customs breaches, and similar matters remain unchanged. Only the prosecuting authority changed — from the standalone Revenue and Customs Prosecutions Office to the Crown Prosecution Service.

Commissioners for Revenue and Customs Act 2005 section 34

The Revenue and Customs Prosecutions Office

Section 34 established the Revenue and Customs Prosecutions Office, but this section has since been removed from the legislation.

Section 34 originally created the Revenue and Customs Prosecutions Office (RCPO) as a dedicated prosecution body for tax and customs cases.
Sections 34 to 39, which together governed the RCPO, were all removed from the Act with effect from 27 March 2014.
The removal was made by the Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (SI 2014/834).
The RCPO's functions were merged into the Crown Prosecution Service under the Director of Public Prosecutions, meaning tax and customs prosecutions are now handled by the same body as other criminal prosecutions.

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