About us
General Commissioners of Income Tax are an independent tribunal appointed by the Lord Chancellor to hear appeals from taxpayers against Her Majesty's Revenue and Customs. In Scotland Commissioners are appointed by Scottish Ministers. General Commissioners are a group of local people drawn from a range of backgrounds. They are recruited through a system of local Advisory Committees.
Appeals are heard locally, usually by three General Commissioners, who are advised on the law by their clerk. The Special Commissioners of Income Tax are a separate tribunal of qualified lawyers who hear more complex cases.
The National Association of General Commissioners is the representative body of General Commissioners. It is divided into regional associations and its main functions are to provide training for Commissioners and liaise with government on behalf of Commissioners. The National Association also publish a regular newsletter for Commissioners.
A Brief History of the General Commissioners
Income tax was introduced into the United Kingdom by William Pitt the Younger under the Income Tax Act of 1799. The General Commissioners were appointed to implement the Act with sole authority to assess and collect income tax and hear appeals. Under the Finance Act 1946, General Commissioners shed their last remaining administrative responsibility and became purely judicial officers as adjudicators between the taxpayer and Her Majesty's Revenue and Customs (previously known as Inland Revenue). The jurisdiction of General Commissioners is contained in the Taxes Management Act 1970 as amended by subsequent Finance Acts.
The selection of General Commissioners at first was entrusted to the Grand Jurors of each county. From 1803 the General Commissioners were appointed directly by the Land Tax Commissioners. The Lord Chancellor took over responsibility for the appointment of General Commissioners in England, Wales & Northern Ireland, in 1960, when the provisions of the Tribunals and Inquiries Act 1958 came into force. The Scottish Ministers appoint General Commissioners in Scotland. At present, there are some 2,000 General Commissioners in the UK sitting in around 350 Divisions, based upon the parish boundary system.
