Editing HM Revenue and Customs (section)

==Departmental responsibilities==
The department is responsible for the administration and collection of [[direct tax]]es including [[Income Tax]], [[United Kingdom corporation tax|Corporation Tax]], [[Capital Gains Tax]] (CGT) and [[Inheritance Tax]] (IHT), [[indirect tax]]es including [[Value Added Tax]] (VAT), [[excise duties]] and [[Stamp Duty Land Tax]] (SDLT), and environmental taxes such as [[Air Passenger Duty]] and the [[Climate Change Levy]]. Other aspects of the department's responsibilities include [[National Insurance]] Contributions (NIC), the distribution of [[Child Benefit]] and some other forms of state support including the [[Child Trust Fund]], payments of [[Tax Credits]], enforcement of the National [[Minimum Wage]],<ref>{{Cite book|url=http://www.berr.gov.uk/files/file51198.pdf|title=BERR Summary: ONS – UK Company Statistics Reconciliation Project|date=January 2009|publisher=Department for Business, Enterprise and Regulatory Reform|archive-url=https://web.archive.org/web/20120226104012/http://www.berr.gov.uk/files/file51198.pdf|archive-date=26 February 2012}}</ref> administering anti-[[money laundering]] registrations for [[Money Service Business]]es<ref>{{cite web |url=http://www.hmrc.gov.uk/mlr/getstarted/intro.htm |title=Introduction to the Money Laundering Regulations |publisher=HMRC |access-date=29 January 2012 |archive-date=30 January 2012 |archive-url=https://web.archive.org/web/20120130224855/http://www.hmrc.gov.uk/mlr/getstarted/intro.htm |url-status=live }}</ref> and collection and publication of the trade-in-goods statistics.<ref>{{cite web |url=http://www.uktradeinfo.com |title=HM Revenue & Customs uktradeinfo – Home |publisher=Uktradeinfo.com |access-date=27 February 2012 |archive-url=https://web.archive.org/web/20120210193711/https://www.uktradeinfo.com/ |archive-date=10 February 2012 |url-status=dead }}</ref> Responsibility for the protection of the UK's borders passed to the [[UK Border Agency]] within the [[Home Office]] on 1 April 2008 and then to [[UK Border Force]] and the [[National Crime Agency]] in 2013; however, HMRC officers are also regularly deployed at the border to assist on operations.

HMRC is also a law enforcement agency, responsible for investigating and tackling tax fraud, excise (tobacco & alcohol) fraud, smuggling, money laundering and a number of other types of offences against the Treasury. The criminal investigation department is at the head of its Customer Compliance Group, known as Fraud Investigation Service (FIS).