HM Revenue and Customs (HMRC) is a non-ministerial department whose main responsibility is the collection of taxes. It was created by the merger on 18 April 2005 of the former Inland Revenue and HM Customs and Excise. This section of the GOV.UK web site provides information on HMRC’s activities, policies, publications and announcements. The section “Tax agents and advisers” has content relevant particularly to the work of tax and other professionals, including forms, guidance, manuals and statements of practice.