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[Withdrawn] HM Revenue and Customs single departmental plan - December 2017

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The United Kingdom Census counted 3. An estimated , to , people speak Welsh in England, Welsh emerged in the 6th century from Common Brittonic, the common ancestor of Welsh, Breton, Cornish and the extinct language known as Cumbric. The Middle Welsh period is considered to have lasted from then until the 14th century, when the Modern Welsh period began, the name Welsh originated as an exonym given to its speakers by the Anglo-Saxons, meaning foreign speech.

The native term for the language is Cymraeg, and for the name of the country of Wales it is Cymru, Welsh evolved from Common Brittonic, the Celtic language spoken by the ancient Celtic Britons. During the Early Middle Ages the British language began to fragment due to increased dialect differentiation, evolving into Welsh and it is not clear when Welsh became distinct.

Jackson suggested that the evolution in syllabic structure and sound pattern was complete by around , Jackson, however, believed that the two varieties were already distinct by that time. The earliest Welsh poetry — that attributed to the Cynfeirdd or Early Poets — is generally considered to date to the Primitive Welsh period.

However, much of this poetry was composed in the Hen Ogledd, raising further questions about the dating of the material. An 8th century inscription in Tywyn shows the language already dropping inflections in the declension of nouns, the next main period, somewhat better attested, is Old Welsh, poetry from both Wales and Scotland has been preserved in this form of the language.

Both the works of Aneirin and the Book of Taliesin were in this era, Middle Welsh is the label attached to the Welsh of the 12th to 14th centuries, of which much more remains than for any earlier period. This is the language of all surviving early manuscripts of the Mabinogion. It is also the language of the existing Welsh law manuscripts, Middle Welsh is reasonably intelligible, albeit with some work, to a modern-day Welsh speaker.

The famous cleric Gerald of Wales tells, in his Descriptio Cambriae, during one of the Kings many raids in the 12th century, Henry asked an old man of Pencader, Carmarthenshire whether the Welsh people could resist his army. Inland Revenue — The Inland Revenue was also responsible for the payment of child benefit.

Colloquially, especially among those not in the youngest taxpaying bracket, Revenue, the beginnings of the Inland Revenue date from , when a Board of Taxes was set up following the introduction of special taxes to pay for the Second Anglo-Dutch War.

A central organisation to supervise the collection of the taxes was required. Taxes administered by the Board of Taxes included the tax, first levied in , together with an assortment of other assessed taxes, including taxes on houses, windows. Income tax was introduced in various forms in ,, to , a separate Board of Stamps was created by the Stamps Act One further category is the most widely cited example of an unpopular and most difficult to enforce tax, the last stamp taxes to remain are stamp duty land tax and stamp duty reserve tax however stamping has ceased in favour of numerical certificates.

In June , a body of Commissioners was set up to merge the revenues of stamps. Responsibility for excise taxes was transferred to the Board of Customs, in to help promote self-assessment tax returns, Inland Revenue created the character of Hector the Tax Inspector to help in their advertising campaign. Of particular relevance are the debates in Parliament in their imposition, as sub-departments, typically, Offices, Boards and Bureaus have issued their own taxes or expanded their remit they too have seen Comptrollers General and Chairmen.

HM Customs and Excise Investigators guarded the borders of the United Kingdom from smugglers, Customs officers had authority throughout the country, including the powers of entry to premises and of arrest.

Originally, the term meant any customary payments or dues of any kind. Under this act the regulation of the collection of customs was entrusted to a parliamentary committee, Customs could call on the Royal Navy to assist in apprehending a non-compliant vessel, Customs also worked closely with the Royal Navys Fishery Protection Squadron.

Prior to the mids, Chief Preventive Officers wore two and a half gold rings on their uniform, after that date they wore three rings.

Higher grades were the Assistant Superintendent and Superintendent, neither of whom wore a uniform, Preventive Officers wore two gold rings with a navy curl on their uniforms. And Assistant Preventive Officers wore one gold ring with navy curl and these were only the ranks of the Preventive, or former Waterguard service. The majority of staff belonged to the Civil Service grades and did not wear uniform and they were responsible for excise duties, purchase tax, import duties and, from , VAT.

The regions of London Port and Liverpool were graded as slightly higher than the others, all grades were amalgamated and incorporated into the general Civil Service grades in Each team of, usually, six was headed by a Senior Investigations Officer and consisted of a mix of Investigations Officers, a collection of revenue stamps of H. Stride was selected as prospective Conservative candidate for Central Devon in June after his name was added to David Camerons Conservative A-List in and he was the first A-Lister to be selected.

Stride was opposed to Brexit prior to the referendum. It is the 4th most significant Ministerial role within the Treasury after the Chancellor of the Exchequer, the Chief Secretary to the Treasury, and it is almost never a Cabinet office. The first Junior Secretary to the Treasury is recorded as Thomas Harley who was appointed on 11 June , the position has continued without any major interruption to the present day.

The Junior Secretary however remained a substantive position working in the Treasury, while the exact date this change occurred is disputed it is agreed that by the distinction was complete. It is an agency of Her Majestys Revenue and Customs. The Agency values properties for the purpose of Council Tax and for non-domestic rates in England and this work is undertaken on behalf of the Department for Communities and Local Government in England, and the Welsh Assembly Government in Wales.

This includes property valuations for the purpose of assessing taxes, such as capital gains, the predecessors of the Valuation Office Agency were the separate Valuation Office organisations in England and Wales and in Scotland. In Scotland it is the Scottish Assessors, in order to apply this tax it was necessary to value all property in the UK and the Inland Revenue set up the Valuation Office to carry out this task. This led to the Valuation Office Survey, the VO soon began to receive requests from other government departments for valuation assistance a task which it continues to undertake today.

It was this other government work that lead to the VOs retention after the land value tax was abolished in the s, in the role of the VO was expanded when it took over responsibility for the valuation of property in England and Wales for rating purposes. Prior to this year it had been the task of local authority to compile and maintain its own rating list.

Each local office was headed by a district responsible for all of the rating. In the VO underwent a large scale re-organisation which saw a reduction in the size of the regional layer of management. The district valuer post in the office was abolished and there was a reorganisation of the local offices into 24 Groups each headed by a Group Valuation Officer. A number of regionally-based specialist rating units were set up to take over responsibility from the offices for the more complex or higher-value non-domestic rating assessments.

As part of this re-organisation further offices were closed leaving a total of 85, rating system revaluations have taken place irregularly. In combining the two departments into one, the Act implemented the recommendation of the ODonnell Review. The Act provides for the new department to inherit the powers of the old departments, following some controversy in the Parliamentary debates, the Act also expressly provides for a duty to keep information confidential, with criminal penalties for wrongful disclosure.

The separation of functions to an independent body followed recommendations in the Gower Hammond Report. Lords Amendments were considered by the House of Commons on 6 April , the merger of the revenue bodies, and creation of RCPO, took effect 11 days later. Progress of the Commissioners for Revenue and Customs Bill. Taxation in the United Kingdom — Taxation in the United Kingdom may involve payments to a minimum of three different levels of government, the central government, devolved national governments and local government.

Central government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. A uniform Land tax, originally was introduced in England during the late 17th century, formed the source of government revenue throughout the 18th century.

Income tax was announced in Britain by William Pitt the Younger in his budget of December and introduced in , to pay for weapons and equipment in preparation for the Napoleonic Wars. Income tax was levied under five schedules, Income not falling within those schedules was not taxed. Addington had taken over as minister in The income tax was reintroduced by Addington in when hostilities recommenced but it was abolished in Considerable controversy was aroused by the malt, house and windows, the malt tax was easy to collect from brewers, even after it was reduced in , it produced over 10 percent of governments annual revenues through the s.

The house tax mostly hit London town houses, the windows tax mostly hit country manors, the income tax was reintroduced by Sir Robert Peel in the Income Tax Act The war was financed by borrowing large sums at home and abroad, by new taxes and it was implicitly financed by postponing maintenance and repair, and canceling unneeded projects. The Treasury rejected proposals for a capital levy, which the Labour Party wanted to use to weaken the capitalists. Instead, there was an excess profits tax, of 50 percent of profits above the prewar level.

Excise taxes were added on luxury imports such as automobiles, clocks, there was no sales tax or value added tax. HM Treasury — The leading pronoun in the departments name varies depending upon the gender of the reigning monarch. The beginnings of the Treasury of England have been traced by some to a known as Henry the Treasurer. This claim is based on an entry in the Domesday Book showing the individual Henry the treasurer as a landowner in Winchester, where the royal treasure was stored.

It was where the king kept his treasures, the head of the Treasury was called the Lord Treasurer. Starting in Tudor times, the Lord Treasurer became one of the officers of state. After , the Treasury was always in commission, the commissioners were referred to as the Lords of the Treasury and were given a number based on their seniority.

Until , the First Lord of the Treasury, when a commoner, also held the office of Chancellor of the Exchequer, while if the First Lord was a peer, since , however, the Chancellor of the Exchequer has always been Second Lord of the Treasury. Whip is a party, rather than a government, position and this has led to the Government front bench in the Commons being known as the Treasury Bench. However, since the no longer have any effective ministerial roles in the Treasury. Lord Young of Cookham, who serves currently as a government whip in the House of Lords, has named as Treasury spokesman.

Management support for GES members is provided by the Economists in Government team, banknotes in the UK are normally issued by the Bank of England and a number of commercial banks. Treasury notes had full legal status and were not convertible for gold through the Bank of England. They replaced the coin in circulation to prevent a run on sterling. National Insurance — In the United Kingdom, National Insurance is a system of taxes paid by workers and employers, used primarily to fund state benefits.

It was initially a system of insurance against illness and unemployment. It was first introduced by the National Insurance Act and expanded by the Labour government in , the contributions component of the system, National Insurance Contributions, is paid by employees and employers on earnings, and by employers on certain benefits-in-kind provided to employees.

The self-employed contribute partly by a weekly or monthly payment. Individuals may also make contributions, in order to fill a gap in their contributions record. Contributions from those in employment are collected by HM Revenue and Customs through the PAYE system, along with Income Tax, the benefit component comprises a number of contributory benefits of availability and amount determined by the claimants contribution record and circumstances.

Weekly income benefits and some benefits to participants upon death, retirement, unemployment. It has been discussed that the link between an individuals contribution record and the remaining contributory benefits will be weakened further, the chosen means of recording the contributions required the employer to buy special stamps from a Post Office and affix them to contribution cards. Initially there were two schemes running alongside other, one for health and pension insurance benefits and the other for unemployment benefit which was administered directly by Government.

The Beveridge Report in proposed expansion and unification of the state under a scheme of what was called social insurance. After the Second World War, the Attlee government pressed ahead with the introduction of the Welfare State, as part of this process, responsibility passed in to the new Ministry of National Insurance.

At that point, a stamp was introduced which covered all the benefits of the new Welfare State. Making NI contributions is often described by people as paying their stamp, as the system developed, the link between individual contributions and benefits was weakened. The National Insurance Funds are used to pay for certain types of welfare expenditure, however, any surplus in the funds is invested in government securities, and so is effectively lent to the government at low rates of interest.

National Insurance contributions are paid into the various National Insurance Funds after deduction of monies specifically allocated to the National Health Services, however a small percentage is transferred from the funds to the NHS from certain of the smaller sub-classes.

Less than half of benefit expenditure now goes on contributory benefits, National insurance contributions fall into a number of classes. Until 1 April , companies were taxed at the income tax rates as individual taxpayers.

The Finance Act replaced this structure for companies and associations with a corporate tax. Corporation tax is governed by the Income and Corporation Taxes Act , the classical system was reintroduced in , with the abolition of advance corporation tax and of repayable dividend tax credits.

Another change saw the main rate of tax split into three. The UK government faced problems with its corporate tax structure, including European Court of Justice judgements that aspects of it are incompatible with EU treaties, Tax avoidance schemes marketed by the financial sector have also proven an irritant, and been countered by complicated anti-avoidance legislation.

The complexity of the tax system is a recognised issue. The Labour government, supported by the Opposition parties, carried through wide-scale reform from the Tax Law Rewrite project, the tax has slowly been integrating generally accepted accounting practice, with the corporation tax system in various specific areas based directly on the accounting treatment.

A dividend imputation system existed, whereby the income tax paid by a company was offset against the tax liability of a shareholder who received dividends from the company. If, however, the individual was subject to tax at a higher rate, in addition to income tax, companies were also subject to a profits tax, which was deducted from company profits when determining the income tax liability.

It was a tax, with a higher tax rate on dividends than on profits retained within the company. A series of reductions in the tax were brought in from onwards by the new Conservative government. The tax rates fell to Capital gains tax — A capital gains tax is a tax on capital gains, the profit realized on the sale of a non-inventory asset that was purchased at a cost amount that was lower than the amount realized on the sale.

The most common capital gains are realized from the sale of stocks, bonds, precious metals, not all countries implement a capital gains tax and most have different rates of taxation for individuals and corporations. For equities, an example of a popular and liquid asset, national, taxes are charged by the state over the transactions, dividends and capital gains on the stock market.

Australia collects capital gains tax only upon realized capital gains, except for certain provisions relating to deferred-interest debt such as zero-coupon bonds, the tax is not separate in its own right, but forms part of the income-tax system. The proceeds of an asset sold less its cost base are the capital gain, discounts and other concessions apply to certain taxpayers in varying circumstances.

The amount left after applying the discount is added to the income of the taxpayer for that financial year. For individuals, the most significant exemption is the family home, Capital gains or losses as a general rule can be disregarded for CGT purposes when assets were acquired before 20 September There is no capital gains tax charged in Barbados, for purposes of the participation exemption for capital gains the minimum participation test is not required.

Unrealised capital gains on shares that are recognised in the statements are taxable. But a roll-over relief is granted if, and as long as, as a counterpart to the new exemption of realised capital gains, capital losses on shares, both realised and unrealised, are no longer tax deductible. However, the loss incurred in connection with the liquidation of a subsidiary company remains deductible up to the amount of the share capital.

Other capital gains are taxed at the ordinary rate, if the total amount of sales is used for the purchase of depreciable fixed assets within 3 years, the taxation of the capital gains will be spread over the depreciable period of these assets.

There are no capital gains taxes for residents or non-residents in Belize, Capital gain taxes are only paid on realized gains. Derivatives follow the rules for tax purposes as company stocks.

Road pricing in the form of charges are in place in London. The price of fuel for steam engines had been subject to local duties until their abolition in The original rate was 3d per imperial gallon, the Road Board was established in which could make grants for new roads to local authorities from the Road Improvement Fund as envisage by the Development and Road Improvement Funds Act The Roads Act required councils to register all new vehicles and to allocate a number to each vehicle.

The act also established the Road Fund, the Road Fund Licence was introduced in and improve roads which had suffered as a consequence of the Great War. It was intended as charge that could be levied regardless of the used to power a vehicle. The Minister of Transport was responsible for collecting and spending the money collected although in years the Treasury assumed responsibility for the allocation of funds.

There were exceptions for vehicles that used public roads, such as agricultural tractors. This annual duty was payable by all road hauliers in proportion to the load and had the effect of removing many heavy steam-powered vehicles from the road.

It was accompanied by changes in legislation that relieved local authorities of some of their costs through new abilities to set weight and speed limits.

The Road Fund was abolished on 1 April as a result of the Finance Act , the Trunk Roads Act of had transferred management of 4, miles of major Trunk roads to the Ministry of Transport. Since motoring taxation has been treated as general taxation losing its connection to the funding of roads. The Smeed Report of suggested that users should pay the costs that he imposes upon others, including road costs, congestion.

In March of the same year motoring organisations appealed to the Chancellor of the Exchequer to reduce the high cost of motoring by cutting motoring taxation in the forthcoming budget. It was introduced with effect from 18 March replacing Capital Transfer Tax, legacy duty and succession duty were later abolished by the Finance Act , followed by the abolition of corporation duty by the Finance Act The three-year period for gifts made prior to death was extended to five years by the Finance Act , transfers made during a persons lifetime were accumulated with tax assessed on a sliding scale on the total amount.

All transfers made at death or within three years before were taxable at a separate, higher sliding scale, where the transferor was domiciled in the United Kingdom, tax was chargeable on all subject property, otherwise, it was chargeable only on property situtated in the UK.

CTT was reduced in scope during the Thatcher years, with most lifetime gifts removed by the Finance Act , the tax was renamed as Inheritance Tax. Transfers of value made within specified limits are known as exempt transfers.

Transfers of value will also include gifts arising from the amount by which an asset is sold for less than it could have sold on the open market. This measure was extended to existing widows, widowers and bereaved civil partners on 9 October This applies irrespective of the date on which the first spouse died, in a judgement following an unsuccessful appeal to a decision by the European Court of Human Rights, it was held that the above does not apply to siblings living together.

Prior to this change, the most common means of ensuring that both nil-rate bands were used was called a nil band discretionary trust. This is an arrangement in both wills which says that whoever is the first to die leaves their nil band to a discretionary trust for the family and that they do qualify as at a or b may be certified by application to the British MOD Joint Casualty and Compassionate Centre.

The JCCC then inform the HMRC of that decision, the exemption does not apply to ex-servicemen or servicewomen who die from other causes unrelated to their military service. In the summer budget of a new measure was outlined to reduce the burden of IHT for most families by making it easier to pass on the home to direct descendants without a tax charge. This is conditional upon the deceased having left that smaller residence, or assets of equivalent value and these are defined as lineal descendants, spouses or civil partners of such lineal descendants, or former spouses or civil partners who have not become anyone elses spouse or civil partner.

In , Queen Elizabeth The Queen Mother is understood to have left her estate to her daughter Elizabeth II, including works of art, jewels, antiques. Stamp duty in the United Kingdom — In the United Kingdom, stamp duty is a form of tax charged on instruments, and historically required a physical stamp to be attached to or impressed upon the instrument in question.

Stamp duty was so successful that it continues to this day through a series of Stamp Acts, similar duties have been levied in the Netherlands, France and elsewhere. The attempted enforcement of the Stamp Act in the British colonies in America led to the outcry of no taxation without representation, the argument over stamp duty contributed to the outbreak of the American War of Independence. Until stamp duty was imposed as a fixed amount. In stamp duty on conveyances of sale, including transfers of land and shares, historically, stamp taxes were administered by the Board of Stamps.

Between and , a tax was charged on cheques in the United Kingdom, the charge was one penny until , when Chancellor of the Exchequer Bonar Law raised it to twopence. The tax was abolished shortly before decimalisation, the scope of stamp duty has been reduced dramatically in recent years.

Apart from transfers of shares and securities, the issue of instruments and certain transactions involving partnerships. Stamp duty land tax, a new transfer tax derived from duty, was introduced for land transactions from 1 December Stamp duty land tax was replaced on transactions in Scotland by the new Land, at that time, it was expected that the TAURUS share trading system would come into operation.

In the event, SDRT was adapted for the change to trading in uncertificated shares in CREST, SDRT is not a stamp tax, but a self-assessed transfer tax which is usually collected automatically by stock market participants when a transaction takes place.

Since , both stamp duty and SDRT have been charged at a rate of 0. The higher charge compensates for the fact that later transfers of interests or through the clearance services will not attract SDRT. The UK government introduced the Insurance Premium Tax to raise revenue from the sector, which was viewed as being under-taxed.

The main EU legislation regarding VAT states that insurance and reinsurance transactions, including related services performed by insurance brokers, the Insurance Premium Tax was announced by Kenneth Clarke in the November budget and introduced with the Finance Act which received Royal Assent on 3 May Air Passenger Duty — The duty is not payable by inbound international passengers who are booked to continue their journey within 24 hours of their scheduled time of arrival in the UK.

If a passenger stops-over for more than 24 hours, duty is payable in full, Air Passenger Duty charges take distance into account, making long distance flying significantly more expensive. One of the benefits of APD was to offset the environmental impact of air travel.

An airline using an old inefficient plane is treated equally to one using the latest most efficient engines, Air passenger duty is paid upon booking, but not collected until an occupied seat flies.

Should a passenger be unable to fly they have a right to claim the tax back from the airline. Air Passenger Duty was controversially doubled from 1 February , and this table summarises the changes, Here, European destinations includes countries in the European Economic Area and certain other European countries.

Charges rose on 1 November and again on 1 November , flights from Northern Ireland have been charged at Band A from 1 November From 1 April , APD was extended to cover flights on business jets, in , the Treasury launched a consultation on potential revisions to Air Passenger Duty. This has caused concern that such a move could damage tourism in England.

Pay-as-you-earn tax — A pay-as-you-earn tax or pay-as-you-go is a withholding tax on income payments to employees. Amounts withheld are treated as advance payments of tax due. They are refundable to the extent they exceed tax as determined on tax returns, PAYE may include withholding the employee portion of insurance contributions or similar social benefit taxes.

In most countries, they are determined by employers but subject to government review, PAYE is deducted from each paycheck by the employer and must be remitted promptly to the government. Most countries refer to income tax withholding by other terms, including pay-as-you-go tax, the amount of PAYE includes tax allowances, exemptions and reliefs for the full tax year, and also partly by the employees expected other income.

Published tables apply the tax code to determine the amount of tax to be deducted from the salary or wage paid to the employee, the employer is responsible for sending the tax on to HMRC each month. PAYE is applied to sick pay, maternity pay, directors fees and pensions, because the tax code reflects other income, the PAYE system typically results in the correct amount of tax being paid on all the income of a taxpayer, making a tax return redundant.

Mike Clasper served as a non-executive Chairman. Non-executive board members [24] as of January are:. On 20 November the Chancellor of the Exchequer announced that two discs that held the personal details of all families in the United Kingdom claiming child benefit had gone missing. The missing discs include personal details such as name, date of birth, National Insurance number, and bank details. The then Chancellor, Alistair Darling stated that there was no indication that the details had fallen into criminal hands; however, he urged people to monitor their bank accounts.

Annual coding issues certain codes to tax payers on a yearly basis. The annual coding process sent out incorrect tax coding notices to some taxpayers and their employers meaning that they would pay too much tax the following year. In August , seven HMRC staff were sacked for deliberately underpaying benefits to ethnic-minority claimants. HMRC told us that it had changed how it deals with whistleblowers and that it now provides information to its audit and risk committee who can use this to challenge how HMRC handles whistleblowers.

Lin Homer , Chief Executive. Commissioners for Revenue and Customs Act Retrieved 5 August Retrieved 21 June Retrieved 29 January Retrieved 27 February Retrieved 19 May Retrieved 9 April Retrieved 9 July Retrieved 31 March Retrieved 12 November Retrieved 13 November Retrieved 18 May Retrieved 18 January Retrieved 21 February Retrieved 20 November Retrieved 4 May Retrieved 18 August Non-police law enforcement agencies of the United Kingdom.

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HM Revenue & Customs is the tax authority of the UK government responsible for collecting taxes and enforcing borders among other duties. Business tax group; HM Revenue and Customs. 2 A) Coalition priorities 1. Deliver a more focused and effective tax administration Create a tax administration that is more efficient, flexible and effective by using our customer- centric.