What is the short title of the Act that established HMRC?

The short title is the Commissioners for Revenue and Customs Act 2005. This is the standard citation used in legal proceedings, professional advice, correspondence, and tax returns. Section 57 formally establishes this short title, ensuring consistent reference to the legislation that created HM Revenue and Customs as a single government department.

Why is the short title provision in section 57 important?

The short title provision ensures there is a convenient, universally recognised name for the Act. This allows accountants, lawyers, HMRC officers, and other professionals to refer to the legislation consistently. Without a formal short title, citing the Act in correspondence, legal proceedings, or professional advice would be cumbersome and potentially inconsistent.

How should the Commissioners for Revenue and Customs Act 2005 be cited in practice?

In practice, the Act should be cited as the Commissioners for Revenue and Customs Act 2005, as established by section 57. For example, when an accountant writes to HMRC or advises clients about the powers and duties of HMRC officers, they reference the relevant provisions under this short title in all official and professional documents.

Commissioners for Revenue and Customs Act 2005 section 57

Q: What does section 57 of the Commissioners for Revenue and Customs Act 2005 do?

Section 57 establishes the official short title by which the legislation is to be cited. It confirms that the Act shall be known as the Commissioners for Revenue and Customs Act 2005, providing a convenient and universally recognised name for reference in all legal and official contexts across the United Kingdom.

Short title

Section 57 provides the official short title by which this Act is to be cited.

This section establishes the formal citation name for the legislation.
The Act is to be known as the Commissioners for Revenue and Customs Act 2005.
This short title is the standard way of referring to the Act in legal and official documents.
The short title allows for convenient and consistent reference to the legislation across all contexts.

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