Her Majesty’s Revenue & Customs

UK tax.

(HMRC).

Her Majesty's Revenue and Customs was established in the UK by Act of Parliament in 2005 as a non-ministerial merged Department established by the Commissioners for Revenue and Customs Act (CRCA) 2005, replacing the formerly separate UK Inland Revenue and Customs and Excise.

Policy maintenance and implementation

• Responsible for safeguarding the flow of money to the UK Exchequer through collection, compliance and enforcement activities
• Makes sure that money is available to fund the UK’s public services
• Facilitates legitimate international trade, protects the UK’s fiscal, economic, social and physical security before and at the border, and collects UK trade statistics
• Administers Statutory Payments such as statutory sick pay and statutory maternity pay
• Helps families and individuals with targeted financial support through payment of tax credits
• Administers Child Benefit
• HMRC is a high volume business; almost every UK individual and business is a direct customer of HMRC
• Aims to administer the tax system in the most simple, customer focused and efficient way
• Administers the UK's Government Banking Service

Responsibilities

• UK Income Tax, Corporation Tax, Capital Gains Tax, Inheritance tax, Insurance premium tax, Stamp, Land and Petroleum Revenue Taxes
• Environmental taxes
• Climate change and aggregates levy and landfill tax
• Value Added Tax (VAT) including import VAT
• Customs duty
• Excise duties
• Trade statistics
• National Insurance
• Tax Credits
• Child Benefit
• Enforcement of the UK's National Minimum Wage
• Recovery of student loan repayments
• Anti-money laundering supervision

HMRC's work is scrutinised by, among others, the UK parliament's Public Accounts Committee.

See also

• Anti money laundering
• Customs duty
• Direct tax
• Exempt approved status
• HM Treasury
• Income Tax
• Inland Revenue
• Internal Revenue Service
• National Insurance
• Public Accounts Committee
• Tax
• Tax avoidance
• Tax evasion
• Tax haven
• Tax point
• Tax written down value
• Taxable person
• Taxable transaction
• Taxpayer’s Charter
• Treasury

External link

About us - HMRC