HMRC, or His Majesty's Revenue and Customs, is the UK's tax, payments, and customs authority. It is a non-ministerial department of the UK government responsible for collecting taxes, paying some forms of state support, and administering regulatory regimes such as the National Minimum Wage. HMRC was established on April 18, 2005, following the merger of the Inland Revenue and HM Customs and Excise. The department's headquarters are located in Westminster, London.
John-Paul Marks is the current First Permanent Secretary and Chief Executive, responsible for the organization's performance. Angela MacDonald serves as the Second Permanent Secretary and Deputy Chief Executive, with responsibility for customer service, compliance, and enforcement activities. HMRC is responsible for collecting various taxes, including Income Tax, Corporation Tax, Capital Gains Tax, Inheritance Tax, VAT, and Stamp Duty Land Tax. It also administers payments such as child benefits and enforces the National Minimum Wage. HMRC has launched initiatives such as Making Tax Digital (MTD) and an HMRC app to modernize tax administration and enhance service delivery.