What we do
We are the UK’s tax and customs authority, responsible for making sure that the money is available to fund the UK’s public services and for helping families and individuals with targeted financial support. Through our customs service we facilitate legitimate trade and protect our economic, social and physical security.
We were established by Act of Parliament in 2005 as a new department replacing the Inland Revenue and Customs and Excise.
We 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.
We report to Parliament through our 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 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
We 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
Our purpose, vision and way
- we make sure that the money is available to fund the UK’s public services
- we also help families and individuals with targeted financial support
- we will close the tax gap, our customers will feel that the tax system is simple for them and even-handed, and we will be seen as a highly professional and efficient organisation
- we understand our customers and their needs
- we make it easy for our customers to get things right
- we believe that most of our customers are honest and we treat everyone with respect
- we are passionate in helping those who need it and relentless in pursuing those who bend or break the rules
- we recognise that we have privileged access to information and we will protect it
- we behave professionally and with integrity
- we do our own jobs well and take pride in helping our colleagues to succeed
- we develop the skills and tools we need to do our jobs well
- we drive continuous improvement in everything we do
We want to give you a service that is even-handed, accurate and based on mutual trust and respect. We also want to make it as easy as we can for you to get things right.
HMRC’s “Your Charter” explains what you can expect from us and what we expect from you.
We want to be a good neighbour to the communities in which we operate, and from which we recruit our workforce. We’ll make sure that our presence is a benefit and not a burden.
We’re building strong links with the communities of our most vulnerable customers to give them support and help them access the services they need. Our volunteering programme is helping our staff develop a greater insight into this and the difficulties our customers sometimes face. It also allows us to share our skills and expertise with local groups and organisations.
We also support the Government’s youth employability agenda, working with the Prince’s Trust and through voluntary work in schools to help our future customers build careers and understand their tax and National Insurance responsibilities.
Currently we have 6 strategic objectives.
Maximise revenue to close the tax gap
Provide the money for public services by maximising revenue to close the tax gap and improving the extent to which individuals and businesses receive the credits and payments to which they are entitled.
Improve customer experience
Improve the customer experience and the UK business environment by reducing the costs on customers and making our products and processes more simple and straightforward.
Cost management and efficiency
Deliver an affordable and sustainable cost base providing value for money for the taxpayer.
People and leadership
Improve our leadership capability and create a working environment that motivates our people to give of their best and take pride in working for HMRC in order to contribute to the transformation of our business.
Professionalism and integrity
Improve our professionalism in dealing with customers and stakeholders, the security of our customers’ information and our external impact.
High quality IT delivery
Transform the performance of the Department through the exploitation of information and technology services.
We have developed a customer-centric business strategy for HMRC which is based on the data and understanding we now have of our customers. We have segmented our customers according to their needs and how they behave so we can design services and interventions that will maximise revenues, and minimise customer and HMRC costs.
Our aim is to influence behaviour as early as possible. For example, we will reduce opportunities for error, fraud and non-compliance wherever we can so we reduce cost and focus compliance interventions on the most serious cases.
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Read about the types of information we routinely publish in our Publication scheme. Find out about our commitment to publishing in the Welsh language scheme. Our Personal information charter explains how we treat your personal information. Read our policy on Social media use.