Definition of Her Majesty's Revenue & Customs

The department created from the merger of HM Customs & Excise (which had responsibility for indirect taxes such as VAT and excise duties) and the Inland Revenue (which had responsibility for direct taxes such as income and corporation tax).

Since the merger, a number of consultations looking at the workings of HMRC and its relationship with the taxpayer have been launched.  Some of the areas covered by these include improved online filing and payment systems, changes to HMRC’s powers to deal with criminal investigations, changes to the penalty regime for late or incorrect filing of tax returns (all of which have resulted in changed legislation) and, more recently, payments, compliance checks and taxpayer safeguards. [1]

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