What powers does HM Revenue and Customs have regarding my tax affairs?

HMRC is the authorised government department responsible for the collection and administration of direct taxes paid by you or your business, including:

  • capital gains tax;
  • corporation tax;
  • income tax;
  • inheritance tax; and
  • National Insurance contributions.

HMRC also pays and administers:

  • Child Benefit;
  • Child Trust Funds; and
  • tax credits.

HMRC's powers and responsibilities and your rights as a taxpayer are set out in HMRC: Your Charter.

Note: This content is provided as general background information and should not be taken as legal advice or financial advice for your particular situation. Make sure to get individual advice on your case from your union, a source on our free help page or an independent financial advisor before taking any action.