His Majesty's Revenue & Customs

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UK tax.


His 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


  • 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

External link

About us - HMRC