H. M. Customs and Excise

HM Customs and Excise (properly known as Her Majesty's Customs and Excise at the time of its dissolution) 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. The payment of customs dues has been recorded 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 was responsible for the administration and collection of direct taxes) to form a new department: HM Revenue and Customs (HMRC). Activities The three main functions of HMCE were revenue collection, assessment and preventive work, alongside which other duties were performed.