RESEARCH PAPER 04/90
6 DECEMBER 2004
Commissioners for
Revenue and Customs Bill
Bill 3 of 2004-05
The Commissioners for Revenue and Customs Bill
2004-05 was introduced in the Commons on 24
November 2004. It is expected be debated on second
reading on 8 December 2004.
The main purpose of the Bill is to integrate the Inland
Revenue and HM Customs and Excise to form a single
department: HM Revenue and Customs (HMRC). The
Chancellor of
the Exchequer, Gordon Brown,
announced the merger in his 2004 Budget on 17 March
2004. Merging the Revenue and Customs was the
central recommendation of a review of the revenue
departments and the Treasury chaired by Gus
O’Donnell, permanent secretary to the Treasury.
This paper discusses the background to the O’Donnell
review and reactions to its proposal for a merger,
before looking at the response to the Government’s
introduction of legislation to effect this change.
Antony Seely
BUSINESS & TRANSPORT SECTION
HOUSE OF COMMONS LIBRARY
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