What is HMRC?
HMRC is the UK government department responsible for tax and customs. Most employers deal with HMRC through payroll, using PAYE and Real Time Information (RTI) to report pay and deductions and to pay things like Income Tax and National Insurance.
HMRC also enforces certain workplace rules, such as National Minimum Wage compliance, and it administers some payments and benefits. Older references to ‘Her Majesty’s Revenue and Customs’ may still appear — the wording changes depending on the monarch.
HMRC services are mainly accessed online, including through a personal tax account.
Things to know
- HMRC is a government department, not a private company
- Employers typically deal with HMRC through payroll reporting and payments
- HMRC guidance and requirements can change, so it’s important to check the latest updates
- Incorrect or late payroll reporting may lead to penalties
- HMRC can be referred to as “His” or “Her” Majesty’s Revenue and Customs depending on the monarch
FAQs
What does HMRC stand for?
HMRC stands for His Majesty’s Revenue and Customs.
What does HMRC do?
HMRC manages tax and customs in the UK and oversees key parts of the tax system used by employers and individuals.
What does HMRC have to do with payroll?
Employers report pay and deductions to HMRC through RTI submissions, such as FPS and EPS, as part of PAYE.
Why do some sources say ‘Her Majesty’s Revenue and Customs’?
The name changes depending on the gender of the reigning monarch.
How do employers submit information to HMRC?
Most employers use payroll software to send RTI reports and make payments to HMRC.
