HMRC

HM Revenue and Customs (HMRC) is a department of the UK government responsible for the collection of taxes, the payment of some benefits, and the administration of the National Insurance system. It was formed in 2005 by merging Inland Revenue and HM Customs and Excise as part of government reforms to unify tax and customs administration.

HMRC administers the tax system in the United Kingdom, including income tax, corporation tax, value-added tax (VAT), and excise duties, as well as the collection of National Insurance contributions. It also administers tax credits and certain benefits on behalf of the Department for Work and Pensions, and enforces compliance through investigations, penalties, and appeals. The department provides services to taxpayers through online accounts, helplines, and processing regimes such as Self Assessment, PAYE, and VAT.

Operationally, HMRC runs customs controls, manages border duties, and works to prevent fraud and illicit trade. It collaborates with other government bodies to implement policy, deliver revenue collection, and administer benefit programs. The department maintains a network of offices, contact centers, and digital platforms to serve taxpayers and businesses across the country.

HMRC operates under the authority of the Treasury and Parliament. It is headed by a Chief Executive and Accounting Officer, with political oversight provided by ministers in the Treasury. The department employs a large workforce across the United Kingdom and oversees digital services and data-driven approaches to tax administration, aiming to modernize processes while upholding the rule of law and public accountability.