COMMISSIONERS FOR REVENUE AND CUSTOMS ACT

KEY BENEFITS

• Act integrates Inland Revenue and HM Customs & Excise to form a single new department - HM Revenue and Customs (HMRC) - implementing key recommendation from O'Donnell review of revenue administration. 
• Formation of HMRC will produce improvements to customer service, and to the efficiency and effectiveness of operations within the department.
• The Act includes provision for the effective use of information across the department, including protection of confidential information.
• Integration doesn't happen overnight, but requires a comprehensive programme of work.  The Act is critical first step in this incremental process, and allows for further reform to be thoroughly developed and subject to consultation where appropriate.
• Creates a new prosecutions office to prosecute HMRC cases in England and Wales, implementing a key recommendation of the Butterfield Review.

IMPLEMENTATION

• HM Revenue and Customs and the Revenue and Customs Prosecutions Office will be launched on 18 April 2005. 

TERRITORIAL EXTENT

• Those elements of the Act creating HMRC will apply to the UK
• Those elements of the Act creating the independent prosecutions office will apply to England and Wales