customs and excise

HM Revenue and Customs

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HM Revenue and Customs (HMRC) was formed in April 2005 following the merger of the Inland Revenue and HM Customs and Excise Departments. They are responsible for direct taxes such as income tax and indirect taxes like VAT as well as the payment of some benefits including Child Benefit. Users can access different views of the site depending on whether they are individuals and employees, employers or businesses and corporations, and use a number of online services including self assessment for taxation. Departmental reports, statistics and news are also available.

World Customs Organization

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Website of the World Customs Organization (WCO) an "independent intergovernmental body whose mission is to enhance the effectiveness and efficiency of customs administration". The site publishes historical and organisational details about the WCO. There are fact sheets on different aspects of international trade and documents relating to customs issues including harmonisation, capacity building and cross border crime. The full-text (PDF) of customs conventions and other convention documents are available, as published from the 1950s to the present.

States of Jersey : Customs and Immigration

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Web pages describing the functions and activities of the Customs and Immigration Department in the Channel Island of Jersey. The department was formed in January 2005 from a merger of the former departments of Customs and Excise, and Immigration and Nationality. It enforces and administers an independent customs territory for the island.

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