HM Revenue & Customs (HMRC)

The UK government department responsible for the administration of UK taxes (other than local authority taxes such as council tax). HMRC was formed on 18 April 2005 by the merger of the Inland Revenue (www.practicallaw.com/7-107-7537) and Customs & Excise (www.practicallaw.com/5-107-7538). For further information, see the HMRC website (www.practicallaw.com/4-106-3216).

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