Commissioners for Revenue and Customs Act 2005 section 5

Commissioners' initial functions

Section 5 transfers to the Commissioners for HMRC responsibility for the revenue collection, tax credit, and other functions previously carried out by the former Inland Revenue and Customs and Excise departments.

• HMRC took over all revenue collection and management duties previously split between the Inland Revenue and Customs and Excise
• HMRC also assumed responsibility for the payment and management of tax credits formerly handled by the Inland Revenue
• All other functions of the two predecessor departments transferred to HMRC, except for the conduct of prosecutions of Revenue and Customs offences in England and Wales
• "Revenue" is defined broadly to include taxes, duties, and national insurance contributions