What is HMRC?

HMRC is the government department in the United Kingdom responsible for collecting taxes and is commonly known as the Tax Office.

  • The initials HMRC stand for Her Majesty’s Revenue and Customs.

  • HMRC was created in 2005 when the Inland Revenue merged with Her Majesty’s Customs and Excise.

HMRC collect taxes payable in the UK including:

  • Corporation Tax

  • Capital Gains Tax

  • Excise Duties

  • Inheritance Tax

  • Income Tax both PAYE and self employed

  • Stamp Duty Land Tax

  • VAT – Value Added Tax

HMRC also pays certain entitlements, including tax credits and child benefits along with enforcing the national minimum wage. National Insurance contributions are also collected from both self employed and employed tax payers.

Importantly HMRC calculates and repays any tax refunds to employed and self employed tax payers with income in the UK.

HMRC offers various ways to deal with tax affairs online via their website. Self assessment tax returns can be submitted, for both employed individuals and the self employed and applications for business’s wishing to submit company information such as VAT and PAYE are also available.

For further Tax information, please follow the links below:

  • Income Tax includes:
    What is income tax?
    How is Income Tax calculated?
    How much income tax do I need to pay?
    Income Tax Allowances
    Income Tax Rates and Taxable Bands
    How do I pay income tax?

  • Tax Codes includes:
    Where do I find my Tax Code?
    New Tax Codes
    What does my tax code mean?
    Different Tax Codes
    More than one job
    Emergency Tax Codes

  • Emergency Tax Codes includes:
    What is an Emergency Tax Code?
    What does an emergency Tax Code look like?
    Why do I have a BR/ Emergency Tax Code?
    Can I get a Tax Refund if I have paid Emergency Tax?

  • Construction Industry Scheme includes:
    CIS For Subcontractors
    CIS For Contractors (Employers)

  • VAT (Value Added Tax) includes:
    What is VAT?
    When do I pay VAT?
    How much VAT do I need to pay?
    Do I need to register for VAT?
    How do I pay VAT?
    Can I claim VAT back?

  • Self Assessment includes:
    What is Self Assessment?
    Do I need to complete a Self Assessment tax return?
    How do I get a Self Assessment tax return form?
    How do I register for Self Assessment?
    Can I register for Self Assessment on behalf of a company or trust?
    What is a Unique Tax Reference number (UTR)?
    How do I get a Unique Tax Reference (UTR) number?
    How do I complete my Self Assessment tax return online?
    Can I complete my Self Assessment tax return on paper?
    Record keeping
    Self Assessment Tax return deadlines
    What if I submit my tax return late?
    What if I submit my tax return incorrectly?
    How is my tax calculated?
    Do I need to check my tax calculation?

  • National Insurance includes:
    What is National Insurance?
    What are the different types of National Insurance?
    Who pays National Insurance?
    What is National Insurance used for?
    Do your National Insurance payments affect your Pension and Benefits?
    How much National Insurance should I pay?

  • Pension Tax includes:
    Do I have to pay tax on my pension?
    Do I have to pay tax on my state pension?

  • Corporation Tax includes:
    Who needs to pay Corporation Tax?
    How much Corporation Tax do I need to pay?
    How do I pay Corporation Tax?

  • Inheritance Tax includes:
    What is Inheritance Tax?

  • Capital Gains Tax includes:
    What is Capital Gains Tax?

More Info

Tax Refunds

For more information please see: