Glossary · Tax
HMRC (His Majesty's Revenue and Customs)
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Definition: The UK government department responsible for collecting taxes, paying tax credits and Child Benefit, and policing the minimum wage.
HMRC publishes statutory manuals (Income Tax Manual, Pensions Tax Manual, Capital Gains Manual etc.) on gov.uk — these are the authoritative source for how the rules are applied.
Primary source: gov.uk/government/organisations/hm-revenue-customs