HM Customs and Excise
Final logo of HM Customs and Excise | |
Ensign of HM Customs and Excise | |
| Non-ministerial government department overview | |
|---|---|
| Formed | 1909 |
| Preceding agencies |
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| Dissolved | 1 April 2005 |
| Superseding Non-ministerial government department | |
| Jurisdiction | United Kingdom |
| Headquarters | New Kings Beam House, Upper Ground, London |
| Taxation in the United Kingdom |
|---|
HM Customs and Excise (HMCE, properly known as Her Majesty's Customs and Excise at the time of its dissolution in 2005) was a department of the British Government formed in 1909 by the merger of HM Customs and HM Excise; its primary responsibility was the collection of customs duties, excise duties, and other indirect taxes.
Payments of customs dues have occurred in Britain for over one thousand years, and HMCE was formed from predecessor bodies with a long history.
With effect from 18 April 2005, HMCE merged with the Inland Revenue (which administered and collected direct taxes) to form a new department: HM Revenue and Customs (HMRC).