Editing Exchequer (section)

{{Short description|UK government accounting process}}
{{Use British English|date=October 2016}}
{{Use dmy dates|date=October 2016}}
{{more citations needed|date=October 2015}}
[[File:Kingdom of England Exchequer note-5 Pounds (1697).jpg|thumb|250px|[[Kingdom of England]] Exchequer note, 5 Pounds, dated 6 August 1697]]
In the [[Civil Service (United Kingdom)|civil service]] of the [[United Kingdom]], '''His Majesty's Exchequer''',<ref name="InterpretationAct1978" /> or just the '''Exchequer''', is the [[accounting]] process of central government and the government's ''[[Transaction account|current account]]'' (i.e., money held from [[taxation]] and other government [[revenue]]s) in the [[Consolidated Fund]].<ref name="EFPA1950" /> The term is used in various financial documents, including the latest departmental and agency annual accounts.<ref name="RPAAccounts201516" /><ref name="DEFRAAccounts201516" /><ref name="DFEAccounts201415" /><ref name="ScotAccounts201415" />

Historically, it was the name of a [[British government departments|British government department]]<ref name="EADA1866" /> responsible for the collection and the management of taxes and revenues, making payments on behalf of the sovereign, and auditing official accounts. It also developed a judicial role along with its [[accountancy]] responsibilities and tried legal cases relating to revenue.<ref name="Bryson" />

Similar offices were later created in [[Normandy]] around 1180, in [[Scotland]] around 1200 and in [[Ireland]] in 1210.<ref name="Howard" />