What is the Welsh language title for HMRC established by section 4?

Section 4 formally establishes the Welsh language title for HMRC as Cyllid a Thollau Ei Mawrhydi. This reflects the bilingual requirements of United Kingdom governance and ensures Welsh-speaking taxpayers and professionals have an officially recognised name for the department in their language.

How does section 4 ensure a consistent legal meaning for HMRC across UK legislation?

Section 4 amends the Interpretation Act 1978 by inserting the definition of Her Majesty's Revenue and Customs into Schedule 1 of that Act. This means any future United Kingdom legislation using the term automatically carries the meaning established in section 4, removing the need for re-definition in each new statute.

Why is HMRC described as a non-ministerial government department?

HMRC is a non-ministerial government department because it is not headed by a government minister. Instead, it is led by the Commissioners who exercise their functions independently. However, HMRC works closely with HM Treasury and is accountable to Parliament through the Financial Secretary to the Treasury.

Commissioners for Revenue and Customs Act 2005 section 4

Her Majesty's Revenue and Customs

Section 4 establishes the collective identity of the Commissioners and their officers as the non-ministerial government department known as Her Majesty's Revenue and Customs (HMRC).

The Commissioners and the officers of Revenue and Customs together may be collectively referred to as Her Majesty's Revenue and Customs (HMRC).
The official Welsh title for this combined body is Cyllid a Thollau Ei Mawrhydi.
The term "Her Majesty's Revenue and Customs" is given a formal statutory definition by inserting it into the Interpretation Act 1978, ensuring it carries a consistent legal meaning across all UK legislation.
HMRC is a non-ministerial government department, meaning it operates independently of direct ministerial control in its day-to-day functions.

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