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The Inland Revenue
Inland Revenue
was, until April 2005, a department of the British Government responsible for the collection of direct taxation, including income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, petroleum revenue tax and stamp duty. More recently, the Inland Revenue
Inland Revenue
also administered the Tax Credits schemes,[1] whereby monies, such as Working Tax
Tax
Credit (WTC) and Child Tax
Tax
Credit (CTC), are paid by the Government into a recipient's bank account or as part of their wages. The Inland Revenue was also responsible for the payment of child benefit. The Inland Revenue
Inland Revenue
was merged with HM Customs and Excise
HM Customs and Excise
to form HM Revenue and Customs which came into existence on 18 April 2005.[2] The former Inland Revenue
Inland Revenue
thus became part of HM Revenue and Customs. Colloquially, especially among those not in the youngest taxpaying bracket, "Revenue and Customs" has not yet widely replaced the former name. The current name was promoted by the use of the expression "from Revenue and Customs" in a series of annual radio, and to a lesser extent, television public information broadcasts in the 2000s and 2010s.

Contents

1 History

1.1 The Board of Taxes 1.2 The Board of Stamps 1.3 The Board of Stamps and Taxes 1.4 The Board of Inland Revenue 1.5 HM Revenue and Customs

2 List of taxes 3 Notable staff

3.1 Ministerial leadership 3.2 Civil servants

4 See also 5 References 6 External links

History[edit] See also: History of taxation in the United Kingdom The Board of Taxes[edit] The beginnings of the Inland Revenue
Inland Revenue
date from 1665, when a Board of Taxes was set up following the introduction of special taxes to pay for the Second Anglo-Dutch War. A central organisation to supervise the collection of the special taxes was required; it became known as the Tax
Tax
Office. Taxes administered by the Board of Taxes included the Land Tax, first levied in 1692, along with the Window Tax
Tax
and House Tax, both of which dated from 1696. In 1785 a number of other miscellaneous taxes, administered by the Stamp Office and the Excise
Excise
Office, were transferred to the Tax
Tax
Office; these included taxes on carriages (dating from 1747), on waggons and carts, on male servants (1777) and on horses (1784).[3] Together with the House Tax
Tax
and the Window Tax, they came to be known as the 'assessed taxes' and were intended as a progressive form of taxation on the wealthy.[4] Income tax
Income tax
was introduced in various forms in 1797, 1799, 1803 to 1816, and then reintroduced in 1842 as an annual tax which is formally renewed in each year's Finance Act. The Board of Stamps[edit] A separate Board of Stamps was created by the Stamps Act 1694. During the 18th and early 19th centuries at various times (as financial strains on the economy demanded, and Parliament allowed) stamp duties were extended above a certain threshold of sale value to cover newspapers, pamphlets, lottery tickets, apprentices' indentures, advertisements, playing cards, dice, hats, gloves, patent medicines, perfumes, insurance policies, gold and silver plate and armorial bearings (coats of arms). One further category is the most widely cited example of an unpopular and most difficult to enforce tax, the Duty on Hair Powder Act 1795. The last stamp taxes to remain are stamp duty land tax and stamp duty reserve tax; however the use of physical stamps has ceased. The Board of Stamps and Taxes[edit] In June 1833, following a steady reduction in the number of different taxes and duties being levied, a single body of Commissioners was set up to merge the revenues of stamps and taxes. The Board of Taxes and the Board of Stamps were formally combined under the Land Tax
Tax
Act 1834 to form the Board of Stamps and Taxes. The Board of Inland Revenue[edit]

LOOT and EXTORTION Dedicated To H.M. Inland Revenue, statues at Trago Mills
Trago Mills
(near Liskeard, Cornwall), poking fun at the Inland Revenue.

The Board of Inland Revenue
Inland Revenue
was created under the Inland Revenue
Inland Revenue
Board Act 1849, after the Board of Excise
Board of Excise
and the Board of Stamps and Taxes were amalgamated. Responsibility for excise duties was transferred to the Board of Customs and Excise
Excise
in 1909. In 1995 to help promote self-assessment tax returns, Inland Revenue created the character of Hector the Tax
Tax
Inspector to help in their advertising campaign. HM Revenue and Customs[edit] The 2004 Budget
Budget
included proposals to merge HM Customs and Excise
HM Customs and Excise
with the Board of Inland Revenue
Inland Revenue
to form a new department, HM Revenue and Customs (HMRC). The merger was implemented by the Commissioners for Revenue and Customs Act 2005 with effect from 18 April 2005. List of taxes[edit] See also: Stamp duty
Stamp duty
in the United Kingdom ยง List of items subject to Stamp Duty The following taxes were administered at various times either by the Inland Revenue
Inland Revenue
or by its predecessors (excise duties are not included):[5]

Land Tax
Tax
(1692-1963) Stamp Duty
Stamp Duty
(1694 onwards) House tax (Inhabited House Duty from 1778) (1696-1924)[6] Window tax
Window tax
(1696-1851)[6] Legacy Duty (1780-1949) Assessed taxes (1785):

Male servants tax (1777-1852) (administered by the Excise
Excise
Office until 1785) Coaches and carriages tax (1785-1798) (duty previously administered by the Excise
Excise
Office, 1746-1782) Waggons, wains and carts tax (1785-1798) Game tax (1784-2007) ( Stamp duty
Stamp duty
until 1808; converted to excise licence in 1860) Female servants tax (1785-1792) Horse tax (1784-1875) (converted to excise licence duty in 1869) Racehorse tax (1784-1874) (converted to excise duty in 1856) Shop tax (1785-1789) Hair Powder tax (1795-1869) (classed as licence duty until 1802) (there was also a Stamp Duty
Stamp Duty
levied on hair powder from 1786-1800)[7] Dog tax (1796-1988) (converted to excise licence duty in 1867) Clocks and watches tax (1797-1798) Armorial Bearings tax (1798-1944) (converted to excise licence duty in 1869)

Income Tax
Tax
(1799-1802, 1803-1816, 1842 onwards) Succession Duty (1853-1949) Corporation Duty (1885-1959) Estate Duty (1894-1974) Super Tax
Tax
(1909-1973) Excess Profits Duty (1915-1921) Profits Tax
Tax
(1937-1966) Excess Profits Tax
Tax
(1939-1946) Capital Gains Tax
Tax
(1965 onwards) Corporation tax (1966 onwards) Capital Transfer Tax
Tax
(later called Inheritance Tax) (1974 onwards) Petroleum Revenue Tax
Tax
(1975 onwards)

The Inland Revenue
Inland Revenue
also received National Insurance
National Insurance
contributions and administered child benefit payments and Tax
Tax
Credits. Notable staff[edit] Ministerial leadership[edit] Main articles: Minister of Inland Revenue, HM Treasury, and Treasury Select Committee The leadership and taking of the highest level of decisions is ministerial as the concept of any particular tax and the degree of success in collecting any particular tax rests ultimately with the political decisions taken. Of particular relevance are the debates in Parliament in their imposition. Civil servants[edit]

Comptroller General

From To Name

? ? Ralph Lang Southern[8]

? ? Fred Brooman

The Permanent Secretary to the Treasury has the main advisory, policy informative role to play in the enabling of the department's functions, in liaison with Board Chairman who bore overall responsibility along with the rest of the Board for the operational carrying out of the Inland Revenue's functions. As sub-departments (typically, Offices, Boards and Bureaus) have issued their own taxes or expanded their remit, they too have seen Comptrollers General and Chairmen. An example was Robert Wilkie Stanton, Comptroller of Stamps and Taxes (Scotland), Board of Inland Revenue. See also[edit]

HM Revenue and Customs
HM Revenue and Customs
- Formed by the 2005 merger of the Inland Revenue and Customs and Excise Minister of Inland Revenue

References[edit]

^ "Childcare vouchers: better off calculator". hmrc.gov.uk.  ^ "HM Revenue and Customs: About Us". hmrc.gov.uk. Retrieved 2013-02-11.  ^ Jeffrey-Cook, John. "Taxing horses, dogs, guinea-pigs and seals". taxation.co.uk. Retrieved 3 April 2018.  ^ "Assessed Tax
Tax
Rolls, 1799 - 1831". Aberdeen City Council. Retrieved 2 April 2018.  ^ "Records of the Boards of Stamps, Taxes, Excise, Stamps and Taxes, and Inland Revenue". National Archives. Retrieved 22 March 2018.  ^ a b Full text of the 1696 Act ^ Jeffrey-Cook, John (2010). "William Pitt and his Taxes" (PDF). British Tax
Tax
Review (4).  ^ 1952 Birthday Honours

External links[edit]

Official website Records of the Boards of Stamps, Taxes, Excise, Stamps and Taxes, and Inland Revenue Catalogue of the Inland Revenue
Inland Revenue
Departmental Whitley Council Staff/Trade Union Side archives, held at the Modern Records Centre, Uni

.