HM Revenue & Customs (HMRC)

The UK government department responsible for the administration of UK taxes (other than local authority taxes such as council tax). However, Revenue Scotland is the tax authority responsible for the administration of Scotland’s devolved taxes (Land and Buildings Transaction Tax and Scottish Landfill Tax but HMRC administers the Scottish Rate of Income 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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