Customer Services
Freedom of Information Team
S17
6 Fl 15
oo r
Central Mail Unit
Mr Frankham
Newcastle Upon Tyne
NE98 1ZZ
By email:
request-519576-
xxxxxxxx@xxxxxxxxxxxxxx.xxx
Email
xxx.xxxxxxx@xxxx.xxx.xxx.xx
Web
www.gov.uk
Date: 19 September 2018
Our ref:
FOI2018/02054
Dear Mr Frankham
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 13 September, for the following
information:
“Please confirm under FOIA who is authorised to collect taxes and what this authorisation
consists of and where the authority was obtained from.
If any outside bodies are authorised please state who and how they are authorised.”
HMRC was created by the Commissioners for Revenue and Customs Act 2005 (CRCA) and
its functions are governed by that statute. HMRC’s functions include the management and
collection of tax and the payment of benefits as set out in the CRCA and matters ancillary to
those functions such as employment of its staff.
The CRCA can be found using the link below
http://www.legislation.gov.uk/ukpga/2005/11
Under CRCA 2005 (Section 14) the Commissioners may delegate a function of the
Commissioners [other than the making of a statutory instrument, regulation or an order] to
(a) a single Commissioner (b) to a committee established by the Commissioners (which may
include persons who are neither Commissioners nor staff of the Commissioners nor officers
of Revenue and Customs) or (c) to any other person. ‘To any other person’ covers the
private sector suppliers of debt pursuit services.
The names of the Debt Collection Agencies engaged on HMRC work are set out on the
gov.uk website and can be found using the link below
https://www.gov.uk/if-you-dont-pay-your-tax-bill/debt-collection-agencies
If you are not satisfied with this reply you may request a review within two months by
emailing
xxx.xxxxxx@xxxx.xxx.xxx.xx, or by writing to the address at the top right-hand side
of this letter.
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
If you are not content with the outcome of an internal review, you can make a complaint to
the Information Commissioner’s Office (ICO). Instructions about this process are available at
the following li
nk: https://ico.org.uk/concerns/
Yours sincerely,
Freedom of Information Team
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