New HMRC powers
The powers of HMRC officers have increased following the coming into force of the Policing and Crime Act 2009 on 25 January 2010. The changes define HMRC’s power in respect of the following:
- Wider powers for officers of HMRC to ask individuals arriving in UK or leaving the UK to produce passports and travel documentation for customs purposes. HMRC also have new powers to question individuals about their journeys.
- Anti-money laundering provisions in relation to ensuring that criminal cash, such as the proceeds of crime, can be detected at UK borders.
The relevant sections of the Policing and Crime Act 2009 (s.98 and s.99) amend the Customs legislation, the Customs and Excise Management Act 1979.