Contents > HM Revenue and Customs
Page last published: 27 December 2009

HM Revenue and Customs (HMRC)

Rates of Tax and Allowances	VAT
Collective Investment Schemes	Business Briefs
Tax Regulations	Tax Bulletins
Child Trust Funds	Retail Prices Index (RPI)
Collective Investment Schemes Centre	Shares of Negligible Value
Press Releases	Recognised Stock Exchanges Overseas
Income and Corporation Taxes Act 1988 (Extracts from) Income Tax Act 2007
Tax Deduction Scheme for Interest: TDSI Bulletins / TDSI Mailshots
Repayment Bulletins

Individual Savings Accounts (ISAs)

ISA Guidance Notes	ISA (& PEP) Bulletins (2001-)
ISA Regulations (Consolidated)	ISA Bulletins (1998-2001)
PEP Regulations (Consolidated)	PEP Bulletins (1996-2000)

Consultation Documents, Discussion Papers, Policy Statements

Extra-Statutory Concessions

Finance Acts

Financial Intermediaries and Claims Office (FICO)

Guidance Notes: SDRT, PEPs, ISAs, CTFs etc

Offshore funds that have applied for and been granted UK distributor status

Publications

Stamp Office

Statements of Practice

Stamp Taxes Manual

Letters to AUTIF

Contact details

Inland Revenue Press Office
North West Wing
Bush House
Aldwych
London
WC2B 4PP

Tel:      020 7438 6420/6425
Fax:      020 7438 7541
Internet:      http://www.hmrc.gov.uk/index.htm

About the HMRC

HM Revenue & Customs (HMRC) was formed on 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid.

We 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.

We pay and administer:

· Child Benefit

· Child Trust Fund

· Tax Credits.

We protect you by enforcing and administering:

· Border and frontier protection

· Environmental taxes

· National Minimum Wage enforcement

· Recovery of student loans.

Further information in respect of the HMRC Board and Committee Minutes are all available within this section.

Savings, Pensions and Share Schemes

PEP and ISA Bulletins are issued periodically by the Savings, Pensions and Share Schemes (SPSS) aimed at PEP and ISA managers.

IR Savings, Pensions, Share Schemes is a business stream of the Inland Revenue. It is responsible for:

· Occupational and personal pensions, including approval and stakeholder pensions

· Personal savings schemes, including ISAs, the tax Deduction Scheme for Interest, Venture Capital Trusts (approval, accounts and reliefs) and continuing work on PEPs, TESSAs, MIRAS and Vocational Training Relief

· Employee Share Schemes and equity remuneration

· Audit work on banks, building societies and other financial intermediaries.