What does section 55 of the Commissioners for Revenue and Customs Act 2005 do?

Section 55 provides transitional rules ensuring that increased maximum prison sentences in magistrates' courts do not apply retrospectively. For certain HMRC-related offences committed before specified dates, the older, lower sentencing limits apply, reflecting the principle that penalty increases should not be imposed retroactively on earlier conduct.

Which offences are affected by the 2 May 2022 cut-off date under section 55?

Four offences are affected: wrongful disclosure of HMRC information (section 19), misuse of prosecution information (section 21), breach of confidentiality by inspectors (section 29), and breach of prosecution confidentiality (section 40). For these offences committed before 2 May 2022, the maximum magistrates' court prison sentence is six months instead of twelve months.

How does section 55 affect offences linked to the Criminal Justice Act 2003 commencement?

For impersonating an HMRC officer (section 30) and assaulting an HMRC officer (section 32) committed before the Criminal Justice Act 2003 sentencing provisions commenced, the maximum magistrates' court sentence is six months rather than 51 weeks. For obstructing an HMRC officer (section 31), it is reduced to just one month.

What legal principle underpins the transitional penalty provisions in section 55?

Section 55 reflects the general legal principle that increases to criminal penalties should not be applied retrospectively. No individual can be sentenced under higher limits unless their offence was committed after the date on which those higher limits came into force, ensuring fairness and legal certainty under United Kingdom law.

Commissioners for Revenue and Customs Act 2005 section 55

Transitional: penalties

Section 55 provides transitional rules that reduce the maximum prison sentences available in a magistrates' court for certain offences under the Act when those offences were committed before specific dates.

For offences of wrongful disclosure (section 19), misuse of prosecution information (section 21), breach of confidentiality by inspectors (section 29), and breach of prosecution confidentiality (section 40) committed before 2 May 2022, the maximum magistrates' court prison sentence is reduced from 12 months to six months.
For offences of impersonating an HMRC officer (section 30) and assaulting an HMRC officer (section 32) committed before the commencement of the Criminal Justice Act 2003 sentencing provisions, the maximum magistrates' court prison sentence is reduced from 51 weeks to six months.
For the offence of obstructing an HMRC officer (section 31) committed before the commencement of the same Criminal Justice Act 2003 provisions, the maximum magistrates' court prison sentence is reduced from 51 weeks to just one month.
These transitional provisions ensure that individuals are not exposed to higher sentencing limits that were introduced after the date on which their offence was committed.

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