Commentary on Clauses Section 14: Delegation
76.Subsection (1) provides for the Commissioners, or a number of Commissioners, to delegate a function of the Commissioners to a single Commissioner, a committee established by the Commissioners, or to any other person, other than matters reserved for the Commissioners by subsection (2) or for a single Commissioner by a delegation under subsection (3). These delegations would be made in accordance with the arrangements determined under section 12, and Part 1 of Schedule 2 places restrictions on the exercise of functions.
77.Subsection (1)(b) provides for the delegation of a function of the Commissioners to one of their committees, which may include committees whose members are neither Commissioners nor officers of Revenue and Customs. This allows the Commissioners, for example, to adopt sound corporate governance practice such as setting up an Audit Committee, to be chaired by a person who is neither a Commissioner nor an officer, and whose membership may include persons of a similar status. Such non-executives may join with the Commissioners to form a board, with the intention of bringing from outside HMRC different experience and an independent perspective to the work of the board.
78.Subsection (2) reserves to Commissioners the exercise of certain functions, which, because they cannot be delegated under subsection (1) to a single Commissioner, means that two or more Commissioners must exercise these functions. These reserved functions are the same as those that apply to the exercise of Commissioners’ functions by officers of Revenue and Customs at section 13(3)(a) to (c). In addition, subsection (3) provides that the function of instructing public interest disclosures under section 20(1)(a) can only be delegated to a single Commissioner. This, coupled with the limitation on the exercise of the Commissioners’ functions by officers, in section 13(3)(d), means that while officers can give instructions for public interest disclosures in specific cases, subject always to the directions of the Commissioners under section 2(3), and any Commissioners’ arrangements under section 12, only a Commissioner can give a general instruction, authorising disclosure in a class of cases.
79.Subsection (4)(a) provides that, if a function of the Commissioners is delegated, such delegation does not prevent the Commissioners, or a number of Commissioners (under the arrangements made under section 12), from exercising that function themselves. Similarly, under paragraph (b), the delegation of a function of the Commissioners (other than matters reserved for Commissioners under subsection (2) or subject to express provision to the contrary in a direction issued by the Commissioners under section 2(3)) does not prevent the exercise of that function by an officer of Revenue and Customs. This clarifies that, although Commissioners’ functions can be delegated, that does not prevent the Commissioners from exercising those functions themselves.
80.Subsection (5) places certain conditions on the delegation of Commissioners’ functions, made under subsection (1)(c), to any other person who is neither a Commissioner nor an officer. Paragraph (a) places a duty on the Commissioners to monitor the exercise of the function by that person. Paragraph (b) places a duty on the delegate to comply with directions of the Commissioners, or a number of Commissioners (if the function was delegated by Commissioners to a quorum of Commissioners or a number of Commissioners under the arrangements at section 12).