Who are HMRC?

Her Majesty's Revenue and Customs (HMRC) are a non-ministerial Department established by the Commissioners for Revenue and Customs Act (CRCA) 2005, and replaced the Inland Revenue and Customs & Excise. CRCA vested responsibility for the administration of the tax system in Commissioners, who are drawn from the Department’s top management, and appointed by the Queen. 

They report to Parliament through the Treasury minister who oversees our spending. The Treasury lead on strategic tax policy and policy development. HMRC leads on policy maintenance and implementation. This arrangement for policy making is known as the ‘policy partnership’.


  • are responsible for safeguarding the flow of money to the Exchequer through their collection, compliance and enforcement activities

  • make sure that money is available to fund the UK’s public services

  • facilitate legitimate international trade, protect the UK’s fiscal, economic, social and physical security before and at the border, and collect UK trade statistics

  • administer Statutory Payments such as statutory sick pay and statutory maternity pay

  • help families and individuals with targeted financial support through payment of tax credits

  • administer Child Benefit

  • are a high volume business; almost every UK individual and business is a direct customer of HMRC

  • aim to administer the tax system in the most simple, customer focused and efficient way

  • administer the Government Banking Service



They are responsible for:

  • 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 National Minimum Wage

  • Recovery of Student Loan repayments



They have 3 strategic objectives:

  • maximise revenues due and bear down on avoidance and evasion

  • transform tax and payments for our customers

  • design and deliver a professional, efficient and engaged organisation

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