HMRC was formed in 2005 with the merger of the Inland Revenue
and Customs & Excise.
They are responsible for the policy, operational and technical
work relating to UK pension schemes, including how they should
work, the limits on how much you can contribute and claim in
benefits and in what form those benefits can be paid.
They also collect and administer:
- Direct taxes - paid by you or your business on
money you earn or capital you gain.
- Capital Gains Tax
- Corporation Tax
- Income Tax
- Inheritance Tax
- National Insurance Contributions
- Indirect taxes - paid by you or your business
on money spent on goods or services.
- Excise duties
- Insurance Premium Tax
- Petroleum Revenue Tax
- Stamp Duty
- Stamp Duty Land Tax
- Stamp Duty Reserve Tax
- VAT
And they pay and administer:
- Child Benefit
- Child Trust Fund
- Tax Credits
Contact HMRC
Website: www.hmrc.gov.uk
Address: HMRC has many offices throughout the UK. To
find the office appropriate for your enquiry, use the contact
facility on their website - http://search2.hmrc.gov.uk/kbroker/hmrc/contactus/start.jsp
Telephone: HMRC has many offices throughout the UK. To
find the office appropriate for your enquiry, use the contact
facility on their website - http://search2.hmrc.gov.uk/kbroker/hmrc/contactus/start.jsp
Publications
Copies of the following publications are available from HM Revenue &
Customs' web site:
For further details of these guides please telephone 0845 900
0404
- IR20 - Residents and Non Residents - Liability to tax
in the United Kingdom
- IR56 - Employed of self Employed - a guide for tax
and National Insurance
- IR78 - Looking to the Future (Tax Reliefs to Help You
Save for Retirement)
- IR120 - You and the Inland Revenue NI Contributions Office
- IR121 - Income tax and pensioners
For further details of these guides please telephone 0845 900
0404
- CF10 - NI Contributions for Self-employed People with Small
Earnings
- CA5603 - Voluntary NI Contributions
- CF9A - NI Contributions for Widows/widowers
- CF9 - NI Contributions for women with reduced elections
- CA72A - NI Contributions Employees - deferring payment
- CA72B - NI Contributions Self-Employed - deferring payment
- NI38 - Social Security Abroad
For further details of these guides please telephone 0845 714
3143 (established employers) or 0845 607 0143 (new employers)
For further details of these guides please telephone 0845 915
0150
- CA17 - Employee's guide to minimum contributions
- CA19 - Using the Accrued GMP Liability Service
- CA20 - Using the Contracted-out Contributions/Earnings
Information Service
- CA21 - Using the National Insurance Number/
Date of Birth Checking Service
- CA75 - Resolving Benefit Involved Cases
- CA76 - National Insurance Abroad
- CA82 - If you think our decision is wrong (HRP or credits)
- NIC2 - NI Contributions Holiday Scheme
