Her Majesty’s Revenue & Customs

UK Tax. (HMRC). The merged UK government department responsible for the assessment and collection of direct and indirect taxes.

HMRC also administers certain state benefits and enforces and administers other related legislation.

Previously it was separately constituted as the Inland Revenue (IR) and HM Customs & Excise (HMCE).

See also

• Direct tax
• Exempt approved status
• Inland Revenue
• Internal Revenue Service
• Tax avoidance
• Tax evasion
• Tax haven
• Tax point
• Tax written down value
• Taxable person
• Taxable transaction
• Taxpayer’s Charter
• Treasury