The Act also established the Revenue and Customs Prosecutions Office, and provided for inspections of HMRC by HM Inspectors of Constabulary to ensure that it complies with the law.

In combining the two revenue departments into one, the Act implemented the recommendation of the O'Donnell Review.

Following some controversy in the Parliamentary debates, the Act also expressly provides for a duty to keep information confidential, with criminal penalties for wrongful disclosure.

The merger of the revenue bodies, and creation of RCPO, took effect 11 days later.

The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005 (S.I.