稅務海關總署

國王陛下稅務海關總署(,簡稱)是一個英國政府的非內閣部門,負責徵收稅款、發放社會補助、進口管制及執行最低工資的制度。

此部門的前身分別為及,於2005年4月18日正式合併。

職責
總署負責監管及徵收各種税項,包括:

  • 直接稅:入息稅、公司稅、資本增值稅、遺產稅等
  • 間接稅:增值税、工商稅、印花税等
  • 環境稅:、氣候變化稅等

參見
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外部連結
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*[http://www.legislation.gov.uk/ukpga/2005/11 Commissioners for Revenue and Customs Act 2005]
*[https://web.archive.org/web/20050302005517/http://www.hm-treasury.gov.uk/newsroom_and_speeches/press/2004/press_96_04.cfm Treasury Press Release] (25 November 2004)
*[https://www.theguardian.com/politics/2014/mar/24/hmrc-criticised-mps-terror-law-tax-whistleblower-hodge/print HMRC criticised for using terror laws against tax whistleblower] The Guardian, 2014
*[https://www.politicshome.com/news/uk/economy/financial-sector/opinion/house-commons/95264/stephen-lloyd-mp-government-must Government must revisit the 2019 Loan Charge to avoid bankrupting thousands of innocent contractors] Politics Home, 2018
*[https://www.telegraph.co.uk/tax/return/mental-health-problems-can-exacerbated-hmrc-demands-experts/ Mental health problems can be 'exacerbated' by HMRC demands, experts say] The Telegraph, 2018
*[https://www.telegraph.co.uk/tax/news/mp-targets-immoral-hmrc-retrospective-taxation-contractors/ MP targets 'immoral' HMRC over 'retrospective' taxation of contractors] The Telegraph, 2018
*[https://www.bmmagazine.co.uk/news/suicidal-during-office-hours-hmrc-to-workers-facing-bankruptcy/ Please only be suicidal during office hours, say HMRC, to workers facing bankruptcy] Business Matters, 2018

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