What did section 37 of the Commissioners for Revenue and Customs Act 2005 originally provide?

Section 37 originally dealt with the appointment and role of prosecutors within the Revenue and Customs Prosecutions Office (RCPO). It formed part of sections 34–39, which established the RCPO as a dedicated prosecution authority for revenue and customs offences when HMRC was created in 2005.

Why was section 37 of the Commissioners for Revenue and Customs Act 2005 repealed?

Section 37 was repealed because the government merged the Revenue and Customs Prosecutions Office with the Crown Prosecution Service. The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (SI 2014/834) removed sections 34–39 from the Act with effect from 27 March 2014.

Who now prosecutes tax fraud and customs offences in the United Kingdom after the repeal of section 37?

Criminal prosecutions relating to tax fraud and customs offences are now conducted by the Crown Prosecution Service under the Director of Public Prosecutions. HMRC retains responsibility for investigating such offences, but once a decision to prosecute is made, the case is handled by CPS prosecutors rather than a separate HMRC prosecution office.

What practical impact does the repeal of section 37 have for accountants and tax practitioners?

For accountants, the practical effect is that any criminal prosecution for tax fraud or customs offences is now handled by the CPS, not a separate HMRC prosecution body. There is no longer a distinct set of HMRC prosecutors operating under section 37. HMRC still investigates offences, but prosecution responsibility has transferred to the CPS.

Commissioners for Revenue and Customs Act 2005 section 37

Prosecutors

Section 37 originally dealt with the appointment and role of prosecutors within the Revenue and Customs Prosecutions Office, but was removed from the legislation in 2014 when that office was merged with the Crown Prosecution Service.

Section 37 was part of a group of sections (34–39) that established the Revenue and Customs Prosecutions Office and its prosecution functions.
All of these sections were repealed (formally "omitted") with effect from 27 March 2014.
The repeal was enacted by the Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (SI 2014/834).
Prosecution of revenue and customs offences is now handled by the Crown Prosecution Service under the Director of Public Prosecutions, rather than by a separate body.

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