Overview of the Act HM Revenue and Customs general (sections 1, 2, 4, 9, 11 to 14)
6.The new department, like its predecessor departments, is a non-ministerial government department. The Queen appoints Commissioners for Her Majesty’s Revenue and Customs who exercise statutory functions on behalf of the Crown. They are able to appoint officers of Revenue and Customs, who work under their directions. Officers, subject to and acting under the direction of the Commissioners, are able to exercise any of the Commissioners’ functions, apart from the making of statutory instruments; the giving of general instructions about on classes of disclosure of information under section 20(1)(a); and approving the making of applications for search warrants relating to former Inland Revenue functions.
7.The Act provides that, in the exercise of their functions, the Commissioners will comply with directions of a general nature given to them by the Treasury. It provides the legislative structure within which the Commissioners have the operational discretion to organise in the most appropriate way, and to make changes over time as necessary. With the agreement of at least half the Commissioners, they may decide on arrangements for the conduct of proceedings and of their committees, including matters such as quorum and delegations.