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Non-ministerial department of the UK Government
national minimum wage, and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise, which took
HM_Revenue_and_Customs
Former British government department
revenue collection, assessment and preventive work, alongside which other duties were performed. On behalf of HM Treasury, officers of HM Customs and
HM_Customs_and_Excise
Former customs department of the UK
the Inland Revenue (responsible for direct taxation) to create HM Revenue and Customs. HM Customs officers operated almost exclusively in and from the coastal
HM_Customs
One of the predecessors of HM Revenue and Customs (1643–1909)
amalgamated with HM Customs to form HM Customs and Excise (which was itself amalgamated with the Inland Revenue in 2005 to create HM Revenue and Customs). Following
HM_Excise
United Kingdom tax codes
government: central government (HM Revenue and Customs), devolved governments and local government. Central government revenues come primarily from income
Taxation in the United Kingdom
Taxation_in_the_United_Kingdom
UK tax collection entity (1849–2005)
child benefit (from 1999). The Inland Revenue was merged with HM Customs and Excise to form HM Revenue and Customs which came into existence on 18 April
Inland_Revenue
HM Revenue and Customs (1 July 2005). "USA: tax treaties". GOV.UK. Archived from the original on 23 June 2025. Retrieved 10 July 2025. HM Revenue and
Foreign relations of the United Kingdom
Foreign_relations_of_the_United_Kingdom
Government initiative in the UK setting out to make taxation more efficient and simpler
programme of the UK government to digitise tax administration by HM Revenue and Customs (HMRC). Announced in 2015, it was originally intended to be implemented
Making_Tax_Digital
UK goods and services tax policy
and is the third-largest source of government revenue, after income tax and National Insurance. It is administered and collected by HM Revenue and Customs
Value-added tax in the United Kingdom
Value-added_tax_in_the_United_Kingdom
UK trade union
of Revenue and Customs (ARC) is a section of the FDA trade union which represents senior managers and professionals working in HM Revenue and Customs (HMRC)
Association of Revenue and Customs
Association_of_Revenue_and_Customs
Her Majesty's Revenue and Customs v Stringer and Schultz-Hoff v Deutsche Rentenversicherung Bund [2009] UKHL 31 is a European labour law and UK labour law
HM Revenue and Customs v Stringer
HM_Revenue_and_Customs_v_Stringer
Public body of the Scottish Government
a Head of Tax and a Head of Strategy & Transformation and a Head of Corporate. HM Revenue and Customs Welsh Revenue Authority "Revenue Scotland". www
Revenue_Scotland
UK Border Force 42m Customs Cutter
The Inland Revenue and HM Customs and Excise Departments merged to form HM Revenue and Customs on 18 April 2005, and from this time customs cutters changed
HMC_Vigilant
Tax and social benefit system in the UK, introduced in 1911
their contributions record and thus protect their entitlement to benefits. Contributions are collected by HM Revenue and Customs (HMRC) through the PAYE
National_Insurance
chairman of HM Revenue & Customs until he resigned on 20 November 2007. Paul Gray joined the Civil Service in 1969 as an economist at HM Treasury. During
Paul_Gray_(civil_servant)
UK tax on UK-resident companies and companies with permanent establishments in the UK
data goes back to 1999-00. HM Revenue and Customs receipts Amounts: £ million Amounts: £ million" (PDF). HM Revenue and Customs. Archived from the original
United Kingdom corporation tax
United_Kingdom_corporation_tax
Defunct British border control agency
2008 by a merger of the Border and Immigration Agency (BIA), UKvisas and the detection functions of HM Revenue and Customs. The decision to create a single
UK_Border_Agency
Act of the Parliament of the United Kingdom
Customs and Inland Revenue Act 1885 (48 & 49 Vict. c. 51) was an act of the Parliament of the United Kingdom that granted certain duties of customs and
Customs and Inland Revenue Act 1885
Customs_and_Inland_Revenue_Act_1885
Act of the Parliament of the United Kingdom
Commissioners for Revenue and Customs Act 2005 (c. 11) is an act of the Parliament of the United Kingdom which established HM Revenue and Customs. The policy
Commissioners for Revenue and Customs Act 2005
Commissioners_for_Revenue_and_Customs_Act_2005
British civil servant (born 1962)
civil servant who served as First Permanent Secretary and Chief Executive of HM Revenue and Customs from October 2019 to April 2025. In March 2026, Harra
Jim_Harra
involvement of an unpaid Customs informant. The RCPO was established on 18 April 2005, and was independent of HM Revenue and Customs (the new government department
Revenue and Customs Prosecutions Office
Revenue_and_Customs_Prosecutions_Office
Australian term for manipulation of employee benefits
employer or employee from the arrangement. In the United Kingdom, HM Revenue and Customs (HMRC) describes salary sacrifice as an arrangement where an employee
Salary_packaging
UK Border Force 42m Customs Cutter
(138 ft) cutters formerly operated by HM Revenue and Customs, then from 2008 she was operated by the UK Border Agency and after its dissolution in 2013 operated
HMC_Seeker
Customs agency of the UK's Sovereign Base Areas
Territories#Akrotiri and Dhekelia Akrotiri and Dhekelia British Overseas Territories Crown Dependencies Customs Cyprus Police HM Revenue & Customs Inland Revenue Sovereign
Sovereign Base Areas Customs and Immigration
Sovereign_Base_Areas_Customs_and_Immigration
Waterguard continued to be carried out as part of the HMCE (and its successor HM Revenue and Customs) until the establishment of the UK Border Agency in 2008
Waterguard
Class of retail investment arrangement
cent test and is a qualifying investment for cash ISAs, not stocks and shares ISAs "ISA manager bulletin 57" (PDF). HM Revenue and Customs. Retrieved
Individual_savings_account
Topics referred to by the same term
duties are named Customs and Excise, including: HM Customs and Excise, a department of the British government until 2005 HM Revenue and Customs a department
Customs_and_Excise
Mobile virtual network operator
and about half of them charged with money laundering. As of 2020, Lyca Mobile is involved in three major tax disputes with HM Revenue and Customs in
Lyca_Mobile
Building in Glasgow, Scotland
currently the Scottish headquarters of HM Revenue and Customs and Second headquarters of the Cabinet Office, and is one of two buildings located at Atlantic
1_Atlantic_Square
List of ships with the same or similar names
vessels of the British revenue services, at times known as the Inland Revenue, HM Customs and Excise, HM Revenue and Customs, and most recently UK Border
HMRC_Vigilant
British public servant (1946–2024)
October 2024) was a British public servant who was the chairman of HM Revenue and Customs from its establishment in April 2005 to the end of August 2006.
David_Varney
Social security system number in the UK
abbreviations NINo or NINO. Three months before a person's 16th birthday, HM Revenue and Customs (HMRC) notifies them of their NI number. In 1993, a one-off mass
National_Insurance_number
DJ from Monkseaton/Whitley Bay area of Tyne and Wear, North East England
Shields, Tyne and Wear, in North East England. Prior to becoming a DJ, Schak worked as a lifeguard and later for HM Revenue and Customs. Schak released
Schak
Permanent Secretary of the Scottish Government
civil servant who is currently serving as the Chief Executive of HM Revenue & Customs since 5 April 2025. He previously served as Permanent Secretary to
John-Paul_Marks
Topics referred to by the same term
to: Ukrainian Television and Radio Union of Translators of Russia Unique Taxpayer Reference, a number HM Revenue and Customs assigns UK taxpayers in the
UTR
Leisure Employment Services Ltd v HM Revenue & Customs [2007] EWCA Civ 92 is a UK labour law case on the interpretation of the National Minimum Wage Act
Leisure Employment Services Ltd v HM Revenue & Customs
Leisure_Employment_Services_Ltd_v_HM_Revenue_&_Customs
Data security scandal in the UK
In October 2007, two computer discs owned by HM Revenue and Customs containing the data of all child benefit recipients (about 7.25 million families in
United Kingdom child benefit data breach
United_Kingdom_child_benefit_data_breach
British tax lawyer and civil servant
26 January 1955) is a British tax lawyer, and was a civil servant at HM Treasury and then HM Revenue & Customs. He spent two periods as a tax partner at
Edward_Troup_(solicitor)
Law enforcement museum in Liverpool, England
Border Agency) is located in Liverpool, England and holds the national collection of HM Revenue and Customs, one of the most important collections of its
Border_Force_National_Museum
UK labour law case
O'Hanlon v Revenue and Customs Commissioners [2007] EWCA Civ 283 is a UK labour law case concerning disability discrimination. Mrs O'Hanlon had clinical
O'Hanlon v Revenue and Customs Comrs
O'Hanlon_v_Revenue_and_Customs_Comrs
British economist and civil servant
Ministry of Housing, Communities and Local Government, and before that worked at HM Treasury, HM Revenue and Customs, and in the Cabinet Office. She is a
Melanie_Dawes
UK Government building
Government building and hub in the centre of the city of Cardiff, Wales. It primarily serves as a base for HM Revenue and Customs (HMRC) and houses the Cardiff
Tŷ_William_Morgan
Balance sheet of the British government
annual budget set by HM Treasury for the following financial year, with the revenues to be gathered by HM Revenue and Customs and the expenditures of the
Budget_of_the_United_Kingdom
United Kingdom tax law for individuals paid through personal service companies
IR35 or compel HM Revenue and Customs (HMRC) to make changes to its implementation until wider structural reform to integrate Income Tax and NIC is introduced
IR35
every person paid under the PAYE scheme is allocated a tax code by HM Revenue and Customs. This is usually in the form of a number followed by a letter suffix
Tax_code_(PAYE)
UK non-departmental public body
look into complaints about the Inland Revenue (including the Valuation Office Agency). HM Customs and Excise and the Contributions Agency joined in 1995
Adjudicator's_Office
million rebate), but Disney had not submitted all of the accounts to HM Revenue and Customs at this point. Rogue One: $271 million ($327.5 million before applying
List_of_most_expensive_films
Minimum occupational pension for certain contracted-out UK service
required the employer and scheme to meet statutory conditions and hold a contracting-out certificate issued by HM Revenue and Customs. Contracting out ended
Guaranteed_Minimum_Pension
Tax liability document
a revenue service, such as the Internal Revenue Service in the United States, the State Taxation Administration in China, and HM Revenue and Customs in
Tax_return
Topics referred to by the same term
agency in Ireland HM Revenue and Customs, a tax agency in the United Kingdom Revenue Act, several tax-related laws of the same name Revenue (album), jazz album
Revenue_(disambiguation)
British former civil servant
civil servant who served as the Permanent Secretary for Tax at HM Revenue and Customs (HMRC) until his retirement in July 2012. Following his retirement
Dave_Hartnett
Tax charged on legal instruments
Inland Revenue Stamp Taxes business stream (formerly the Stamp Office). Another merger occurred in 2004, when the Inland Revenue and HM Customs & Excise
Stamp duty in the United Kingdom
Stamp_duty_in_the_United_Kingdom
Company identifier for value-added tax purposes
form and algorithms for EU VAT identification numbers) "Minutes of VAT Software Developer Forum held on 10 March 2009" (PDF). HM Revenue and Customs. Retrieved
VAT_identification_number
Futter v HM Revenue and Customs [2013] UKSC 26 is an English trusts law case, concerning the fiduciary duty to take into account relevant factors, and disregard
Futter v HM Revenue and Customs
Futter_v_HM_Revenue_and_Customs
Payment made when not set or required
Retrieved 26 May 2012. HM Revenue and Customs. "NIM02205 – Class 1 NICs: Earnings of employees and office holders: Honoraria and similar payments". National
Honorarium
Business Income Manual. HM Revenue and Customs. Retrieved 20 July 2026. "General Betting Duty (Excise Notice 451a)". HM Revenue and Customs. 18 November 2025
Binary_betting
British civil servant (born 1964)
he succeeded Dame Lin Homer as Permanent Secretary and Chief Executive of HM Revenue and Customs. He became Chief Executive of the Financial Reporting
Jon_Thompson_(civil_servant)
Ireland (PSNI), HM Revenue and Customs, Serious Organised Crime Agency, the Northern Ireland Executive, the Northern Ireland Policing Board, and the Home Office
Organised Crime Task Force (Northern Ireland)
Organised_Crime_Task_Force_(Northern_Ireland)
British senior civil servant
Department for Work and Pensions. In November 2008 she was appointed Chief Executive and Permanent Secretary of HM Revenue and Customs (HMRC), succeeding
Lesley_Strathie
Unencrypted information
Practices", IEEE Security and Privacy, January/February 2003 https://creativecommons.org/licenses/by-sa/3.0/ UK HM Revenue and Customs loses 25m records of
Plaintext
British civil servant
servant who was chief executive of HM Revenue and Customs between 2012 and 2016. Homer was born in Sheringham, Norfolk, and educated in Beccles, Suffolk at
Lin_Homer
construction, supply, and service contracts. One notable application of bid bonds in the UK is for securing HM Revenue and Customs (HMRC) bonds, which are
Bid_bond
Workers filing customs documentations
liable for import duty where the appointment was not disclosed to HM Revenue and Customs, where it has been withdrawn, where the agent acted without authority
Customs_broker
British-Sri Lankan entrepreneur (born 1972)
was due for a tribunal hearing in March 2020 to argue against the HM Revenue and Customs. The firm estimates that it would have to pay £60m if it loses –
Allirajah_Subaskaran
Former UK Border Force patrol ship
From the merger of the Inland Revenue and HM Customs and Excise into HM Revenue and Customs on 18 April 2005, customs cutters changed their prefix from
HMC_Sentinel
Building on the Strand, London
Inland Revenue throughout the 20th century. In 2005, the Inland Revenue was merged with HM Customs and Excise; its successor HM Revenue & Customs continued
Somerset_House
British business magnate (born 1930)
tax fraud at Southwark Crown Court, and agreed to pay HM Revenue and Customs over £650 million in back taxes and penalties; he was sentenced to 17 months
Bernie_Ecclestone
Exchange format for business information
as the Securities and Exchange Commission (SEC), the United Kingdom's HM Revenue and Customs (HMRC), and Singapore's Accounting and Corporate Regulatory
XBRL
UK Government department
responsibility of HM Revenue and Customs. Since 26 April 2023, the work of the department has been scrutinised by the Business and Trade Select Committee
Department for Business, Innovation, Science and Trade
Department_for_Business,_Innovation,_Science_and_Trade
Irish customs, excise and taxation agency
taxation and related matters. Though Revenue can trace itself back to predecessors (with the Act of Union 1800 amalgamating its forerunners with HM Customs and
Revenue_Commissioners
2010 United Kingdom legal case
Re Paycheck Services 3 Ltd or Revenue and Customs Commissioners v Holland [2010] UKSC 51 is a UK insolvency law and company law case, concerning misfeasance
Revenue and Customs Comrs v Holland
Revenue_and_Customs_Comrs_v_Holland
State benefit in the UK, introduced in April 2003
benefits, WTC was paid by HM Revenue and Customs (HMRC). WTC could be claimed by working individuals, childless couples and working families with dependent
Working_Tax_Credit
Scottish politic administrator
Commission. He was the Director of Criminal Investigations for HM Revenue and Customs from its formation in 2005 until 2011. Clark was appointed Commander
Roy_Clark_(police_officer)
Association football club in England
9 million in debt, were handed a winding-up petition from HM Revenue and Customs over unpaid taxes, and a transfer embargo for the following month's window
Bolton_Wanderers_F.C.
1996 British taxation reform project
HM Revenue and Customs was a major effort to re-write the entire tax legislation of the United Kingdom in a format which was both more consistent and
Tax_Law_Rewrite_Project
British technology executive
at Microsoft before joining HM Revenue & Customs (HMRC) on a two-year "loan arrangement" in 2017. She was Chief Digital and Information Officer at HMRC
Jacky_Wright
Type of UK government pension
November 2018. "National Insurance rates and categories: Contribution rates". GOV.UK. HM Revenue and Customs. Retrieved 29 September 2026. "Self-employed
State Pension (United Kingdom)
State_Pension_(United_Kingdom)
Government body in the United Kingdom
Valuation Office Agency was an executive agency of His Majesty's Revenue and Customs until 31 March 2026, at which time it was abolished - scrapped in
Valuation_Office_Agency
Revenue service of the U.S. federal government
States portal Politics portal Economics portal HM Revenue and Customs, the UK equivalent Canada Revenue Agency, the Canadian equivalent IRS penalties Tax
Internal_Revenue_Service
British Open Government Licence: "Tobacco Products Duty". GOV.UK. HM Revenue & Customs. 16 November 2020. Archived from the original on 11 June 2021. Retrieved
Tobacco_Duty
Investigative financial journalist
journalism. Brooks worked as a HM Revenue and Customs tax inspector for 16 years up until 2005 specialising in international and corporate taxation. Since
Richard_Brooks_(journalist)
Type of UK government-approved personal pension scheme
their own investment decisions from a wide range of investments by HM Revenue and Customs (HMRC). SIPPs are "tax wrappers", allowing tax rebates on contributions
Self-invested personal pension
Self-invested_personal_pension
Registrar of the University of Oxford
Counsel and Solicitor to HM Revenue and Customs (HMRC), and remained in the role until July 2018. At HMRC, Aitken headed a team of 180 lawyers and 350 employees
Gill_Aitken
Act of the Parliament of Great Britain
subsidies, customs, importations, or duties whatever (respecting the revenue of customs) payable to his Majesty, customs, and his heirs and successors
Customs_and_Excise_Act_1787
Scam in the United Kingdom
HM Revenue and Customs (HMRC). Except in rare circumstances, such as terminal illness, pensions can only be legally accessed from the age of 55, and most
Pension_liberation
Gender-neutral honorific title
companies, and UK charity Battersea Dogs & Cats Home. The title is now accepted by the Department for Work and Pensions, HM Revenue and Customs, the National
Mx.
Popular phrase used by the British press
and take-away food. HM Revenue and Customs. October 2011. VAT: Addressing borderline anomalies: Consultation document (PDF). HM Revenue and Customs.
Pasty_tax
Non-departmental public body in the United Kingdom
HM Revenue and Customs' National Minimum Wage unit, and the Employment Agency Standards Inspectorate into one agency tackling labour exploitation and
Gangmasters and Labour Abuse Authority
Gangmasters_and_Labour_Abuse_Authority
UK non-departmental public body
loan repayments alongside HM Revenue and Customs (HMRC). The SLC's head office is in Glasgow, with other offices in Darlington and Llandudno. Peter Lauener
Student_Loans_Company
Finance (No. 2) Act 2015 (c. 33), ss. 9–10 HM Revenue and Customs (4 August 2023). "Inheritance Tax thresholds and interest rates". GOV.UK. Retrieved 23 September
Inheritance tax in the United Kingdom
Inheritance_tax_in_the_United_Kingdom
Form for imports and exports across borders
Force works with HM Revenue and Customs. HMRC's Customs Declaration Service (CDS) is replacing the long-standing CHIEF system of customs declaration. Post
Customs_declaration
British class of four patrol vessels
The Inland Revenue and HM Customs and Excise Departments merged to form HM Revenue and Customs on 18 April 2005, and from this time customs cutters changed
UKBF_42m_Customs_Cutter
Senior civil servant in a UK government department
Retrieved 10 March 2021. "New Permanent Secretary and Chief Executive at HM Revenue and Customs". Accountancy Daily. Retrieved 19 May 2025. "Angela
Permanent secretary (United Kingdom)
Permanent_secretary_(United_Kingdom)
British former chairman of Coats Group plc (born 1953)
Director, Terra Firma Capital Partners Ltd 2008 - 2012 Chairman, HM Revenue and Customs 2013 Non-Executive Chairman, Coats plc 2014 Chairman of Guinness
Mike_Clasper
appeals from decisions made by the Department for Work and Pensions, HM Revenue and Customs and local authorities regarding entitlement to various forms
Social Security Appeal Tribunal
Social_Security_Appeal_Tribunal
Scottish police oversight organisation
Constabulary, Ministry of Defence Police, and HM Revenue and Customs. On 1 April 2013, the Police and Fire Reform (Scotland) Act 2012 brought together
Police Investigations and Review Commissioner
Police_Investigations_and_Review_Commissioner
Building in London, part of the Strand Campus of King's College London
longtime occupation of part of Bush House by HM Revenue and Customs (and its predecessor department the Inland Revenue) ended in March 2021 when it vacated the
Bush_House
Under UK law, they must be stored in a bonded warehouse approved by HM Revenue and Customs. Bonded warehouse Investment wine "Wine In Bond | Wine Bonds Guide
Wines_in_bond
Until 2019, Customs Handling of Import & Export Freight (CHIEF) is the computer system of the United Kingdom's revenue and customs services, HMRC, used
Customs Handling of Import & Export Freight
Customs_Handling_of_Import_&_Export_Freight
Offshore wealth management scheme run in Jersey, Channel Islands
Scotland (ICAS) said they would investigate the K2 scheme and Peak Performance. HM Revenue and Customs (HMRC) viewed K2 as a scheme for aggressive tax avoidance
K2_(tax_scheme)
travel, tourism, insurance
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travel, tourism, insurance