What is the geographical extent of the Commissioners for Revenue and Customs Act 2005?

The Commissioners for Revenue and Customs Act 2005 extends to the whole of the United Kingdom, comprising England, Wales, Scotland and Northern Ireland. This is the default territorial scope of the legislation, meaning HMRC's powers and obligations under the Act operate throughout the entire United Kingdom.

How does section 56 affect amendments made by the CRCA 2005 to other legislation?

Where the CRCA 2005 amends, modifies or repeals a provision in another piece of legislation, that change carries the same geographical extent as the original provision it affects. This prevents the Act from unintentionally extending the reach of another law beyond its original territorial boundaries.

Can the CRCA 2005 broaden the territorial scope of existing legislation through amendments?

No. Section 56 specifically prevents the Act from inadvertently broadening the territorial scope of existing legislation. If the Act amends a rule that only applies in Scotland, for example, that particular amendment will likewise apply only in Scotland, preserving the original narrower scope.

What is the practical significance of section 56 for accountants and tax professionals?

For accountants, section 56 confirms that HMRC's powers operate throughout the United Kingdom. It also provides reassurance that where HMRC-related changes are made to legislation with a narrower geographical scope, that narrower scope is preserved, so no rule is suddenly applied where it previously had no effect.

Commissioners for Revenue and Customs Act 2005 section 56

Extent

Section 56 defines the geographical reach of the Commissioners for Revenue and Customs Act 2005 and clarifies how that reach applies when the Act amends or repeals other legislation.

The Act extends to the whole of the United Kingdom — England, Wales, Scotland and Northern Ireland.
Where the Act amends, modifies or repeals a provision in another piece of legislation, that change carries the same geographical extent as the original provision it affects.
This means an amendment to a law that applies only to England and Wales, for example, will itself apply only to England and Wales, even though the Act as a whole covers the entire United Kingdom.
The section therefore prevents the Act from inadvertently broadening the territorial scope of existing legislation through consequential amendments.

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