Practical Law UK Glossary 6-200-6399 (Approx. 7 pages)
Glossary
HM Revenue & Customs (HMRC)
The UK government department responsible for the administration of UK taxes (other than local authority taxes such as council tax). However, Revenue Scotland is the tax authority responsible for the administration of Scotland’s devolved taxes (Land and Buildings Transaction Tax and Scottish Landfill Tax but HMRC administers the Scottish Rate of Income Tax) and the Welsh Revenue Authority is responsible for the collection and management of Welsh devolved taxes.