Her Majesty's Revenue and Customs meaning

His Majesty’s Revenue and Customs (now styled His Majesty’s Revenue and Customs, HMRC) is the UK’s tax and customs authority: the public body that administers, collects and enforces UK taxes, customs and excise duties, VAT and National Insurance contributions, and pays certain benefits (for example, Child Benefit). It was established by the Commissioners for Revenue and Customs Act 2005 from the merger of the Inland Revenue and HM Customs and Excise. In legal practice HMRC issues assessments, imposes penalties, conducts compliance checks and civil and criminal investigations, exercises statutory information and inspection powers, agrees settlements, grants clearances, and litigates before the First-tier Tribunal (Tax), the Upper Tribunal and the appellate courts. It publishes binding and non-binding guidance and administers PAYE and self assessment. HMRC’s remit applies across England and Wales, Scotland and Northern Ireland, though some devolved taxes (for example, LBTT and SLfT in Scotland and LTT in Wales) are administered by separate authorities; SDLT remains administered by HMRC in England and Northern Ireland. HMRC has no jurisdiction in Ireland, where the equivalent body is the Revenue Commissioners. References in legislation and case law follow the statutory name in force at the time of the instrument or decision.