HMRC (His Majesty's Revenue and Customs)

The UK government department responsible for collecting income tax, National Insurance contributions, value-added tax (VAT), corporation tax, and customs duties. Successor to the merged Inland Revenue and HM Customs & Excise (2005). For relocators, HMRC is the counterparty for Statutory Residence Test determinations, exit-from-UK tax filings (Form P85 to notify HMRC of departure), foreign-income / FIG regime applications, and ongoing tax-residency questions for those with UK ties. National Insurance Number issuance and pension / state-benefits entitlements run through DWP rather than HMRC.