Her Majesty's Revenue and Customs
This controls all aspects of tax law in the UK
Purpose of HMRC
Make sure there is money available to fund public spending
Help families and individuals who need financial support
HMRC Main Duties:
Implement the tax laws
Oversee the tax admin
Miscellaneous HMRC stuff
Staff are known as "Officers of Revenue and Customs"
Branches are all over UK
Most taxpayers never deal with HMRC direct - instead they file their tax returns online and pay electronically (compulsory for companies)
The responsibility for assessing how much tax is payable is down to the taxpayer under a system called "self - assessment".
Individuals can still ask HMRC to calculate the tax though for them - companies can't
Structure of the UK tax system
HM Revenue and Customs (HMRC)
The treasury formally imposes and collects taxation.
The management of the treasury is the responsibility of the Chancellor of the Exchequer.
The administration function for the collection of tax is undertaken by HMRC
At the head of HMRC are the commissioners whose duties are:
To implement statue law
Oversee the process of UK tax administration
The main body of HMRC is divided into District offices and Accounting and payment offices
The Commissioner appoints Officers of HMRC to implement the day to day work of HMRC
Accounts and payment offices
These concentrate on the collection and payment of tax.