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Her Majesty's Revenue and Customs


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(HMRC)

A non‐ministerial government department, formed on 18 April 2005 following the merger of the Inland Revenue (IR) and HM Customs and Excise (HMCE). Under the Commissioners for Revenue and Customs Act 2005, the Queen appoints Commissioners who exercise statutory functions on behalf of the Crown and appoint officers of Revenue and Customs, who work under their directions.

The department brings together the direct taxes and other duties that were previously administered by IR and the indirect taxes and customs functions that were dealt with by HMCE. It is responsible for, inter alia, the administration and collection of direct taxes (including income tax, National Insurance, and corporation tax); capital taxes (such as capital gains tax and inheritance tax); indirect taxes (including value‐added tax, insurance premium tax, petroleum revenue tax, excise duties, stamp duty land tax); and environmental taxes such as air passenger duty and the climate change levy. HMRC is also the agency with primary responsibility for import and export controls for goods and services.

Subjects: Law.


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