Partners and Associations

Her Majesty's Revenue & Customs

Her Majesty’s Revenue & Customs is the UK’s tax, payments and customs authority, and it has a vital purpose: to collect the money that pays for the UK’s public services and help families and individuals with targeted financial support. HMRC does this by being impartial and increasingly effective and efficient in their administration. They help the honest majority to get their tax right and make it hard for the dishonest minority to cheat the system.


  • Responsibilities
  • Priorities
  • Your Charter
  • Corporate information

HMRC was established by Act of Parliament in 2005 as a new department replacing the Inland Revenue and Customs and Excise.

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

HMRC reports to Parliament through their Treasury minister who oversees their 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 our 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

Additional Responsibilities:

  • 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


Three (3) strategic objectives:

  • collect 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