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HM Revenue and Customs

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In the UK, Her Majesty's Customs and Excise is a new department of the British Government to be created in 2004 by the merger of the Inland Revenue and HM Customs and Excise. Not only will it be resposible for the collection of direct and indirect tax and some import controls, but also for national insurance contributions, and for the distribution of child benefit and some other forms of support.

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