Revenue and Customs Prosecutions Office (sections 34 to 42, 49 and Schedule 3)
25.These sections put the independent prosecutions office (RCPO) on a statutory footing. A Director, appointed by the Attorney General, heads the Office and employs all RCPO staff. The remit of the Office is to provide legal advice and institute and conduct criminal prosecutions (and related proceedings such as the restraint and confiscation of assets) in England and Wales where there has been an investigation by HMRC. It does so in accordance with the Code for Crown Prosecutors and publishes an Annual Report detailing the exercise of the Director’s functions during the previous financial year. The Director exercises his functions under the superintendence of the Attorney General.
26.Section 40 sets out that RCPO may not disclose information relating to an identifiable person except in specified circumstances. It provides that unauthorised disclosure is an offence carrying a maximum penalty of two years’ imprisonment and an unlimited fine.
27.The Office is also subject of external inspections by HM Crown Prosecution Service Inspectorate. The Act (section 49) also made provision for the Treasury to identify Customs and Excise and Inland Revenue property, rights and liabilities which transferred to RCPO, and not to HMRC. Additionally, section 49 transferred to the Director those legal proceedings which, prior to commencement of the Act, were being conducted by the Commissioners of Customs and Excise and Inland Revenue, and which fall within his functions (being criminal prosecutions and related proceedings).
