Who are HMRC?

His Majesty’s Revenue and Customs (alternatively HM Revenue & Customs or HMRC) was established by Act of Parliament in 2005 as a new department to replace the Inland Revenue and Customs and Excise. HMRC is a non-ministerial department of the UK government that’s responsible for collecting taxes, paying some forms of state support and administering regulatory regimes (e.g. the National Minimum Wage). 

HMRC employs more than 66,000 people across the UK, making it one of the country’s largest employers. HMRC is responsible for collecting Income Tax, Corporation Tax, Capital Gains Tax, Inheritance Tax, VAT, excise duties and Stamp Duty Land Tax. HMRC is also a law enforcement agency that’s responsible for investigating and tackling tax fraud, as well as enforcing tax rules and compliance. 

You can challenge some HMRC decisions about a penalty you’ve been given (e.g. filing your tax return after the deadline), your tax bill, tax relief claims, requesting information so that you can check your tax records. You can appoint an accountant or tax advisor to deal with HMRC on your behalf. You might be able to delay paying your tax bill or a HMRC penalty until the issue has been resolved. 

If you wish to make a complaint, you should contact the relevant HMRC helpline if you’re not happy with the service you’ve received. HMRC has guidance about how it will deal with your complaint and what happens next. There are separate processes for complaints about HMRC online services and reporting serious misconduct by HMRC staff. 

The HMRC app offers you a quick and easy way to get information about your tax, National Insurance, tax credits and benefits. You can use it to get an estimate of the tax you need to pay, make a Self Assessment or Simple Assessment payment, claim a refund if you’ve paid too much tax, etc.