Commissioners for Revenue and Customs Act 2005 section 45

Remuneration, etc.

Section 45 sets out how the HMRC Commissioners are to be paid, how staff costs are to be met, and how any additional pension liabilities arising from the Act are to be handled.

• The Commissioners' own pay, expenses and allowances are funded by Parliament, with amounts set by the Minister for the Civil Service.
• The Commissioners have authority to incur all staff-related expenditure, including salaries, allowances, pensions and gratuities.
• Any increase in public service pension costs under the Superannuation Act 1972 that is attributable to this Act must be repaid by the Commissioners to the Minister for the Civil Service.
• All of these costs are accounted for through the general expenditure framework set out in section 43 of the Act.