How the Pay-Per-Mile Tax on EVs Will Affect UK Drivers and Businesses in 2028 Posted on 19 November 202524 November 2025 by Rida Ahmed As part of the upcoming Autumn Budget 2025, the UK government is set to introduce a new tax on electric vehicles (EVs) in the form of a 3 pence-per-mile charge. This move comes as part of efforts to compensate for the loss of revenue from traditional fuel duties. Here’s what UK drivers and businesses need to know about the proposed pay-per-mile tax on EVs. What Is the New EV Tax? The new charge, dubbed “VED+”, will apply to electric vehicles starting in April 2028. It is expected to be announced by Chancellor Rachel Reeves in the upcoming budget and will be open for consultation post‑announcement. The tax aims to ensure that EV drivers contribute fairly to the upkeep of the UK’s road infrastructure, a responsibility currently fulfilled by petrol and diesel drivers via fuel duties. 3p per mile tax: This charge is a fixed rate, applied on top of existing Vehicle Excise Duty (VED). Implementation timeline: The tax will be introduced from April 2028, following a consultation period that will begin after the Budget announcement on November 26, 2025. Why now?: The Treasury argues that, as more drivers switch to zero-emission vehicles, there is a need to maintain fairness in how road maintenance is funded across all types of vehicles. Industry Concerns and Opinions on 3 Pence-Per-Mile Tax The introduction of this new tax on EVs has received mixed reactions from industry experts and stakeholders, many of whom are concerned about the timing of the change. The Society of Motor Manufacturers and Traders (SMMT) has voiced concerns that this measure could discourage people from switching to electric cars at a time when the UK is striving to meet its zero-emission targets. Key Concerns: Deterrent to EV adoption: Many feel that adding an additional charge will make EVs less appealing, particularly when the upfront cost of electric cars is already high. Hesitation from businesses: Fleet operators, who have already been grappling with EV adoption challenges, may reconsider the switch if running costs rise unexpectedly due to the new tax. Impact on rural and high-mileage drivers: Those who drive significant distances or live in rural areas, where charging infrastructure is limited, could face disproportionate financial burdens under the new system. As Jon Lawes from Novuna Vehicle Solutions stated, the new levy risks sending the wrong signal during a critical period for the UK’s net-zero transition. What New EV tax Means for Businesses and Fleet Operators For businesses that use EV fleets, this new tax could significantly affect running costs. For instance, a vehicle that drives 20,000 miles per year could incur an additional £600 in annual costs due to the tax. Here’s a breakdown of the potential impact: Fleet adoption: Businesses that have made the shift to electric fleets may hesitate to expand their EV investments, especially as operating costs could become more unpredictable. Long-term planning: Fleet managers may now need to account for this additional charge in their long-term financial planning, adjusting fleet strategies and considering more affordable alternatives. EV Salary Sacrifice: For businesses offering EV salary-sacrifice schemes, the impact of the pay-per-mile tax could change the tax efficiency of such programmes, making it vital for businesses to assess this new factor. What Can You Do to Prepare For Pay-Per-Mile Tax on Evs? While the new pay-per-mile tax on EVs isn’t set to come into force until 2028, businesses and individuals can begin preparing now by considering how this tax will affect their financial plans. Here are a few steps to take: Review EV adoption plans: Businesses should assess whether the introduction of the tax will affect their decision to switch to EVs. Some may need to rethink their fleet strategy to accommodate higher costs. Maximise tax reliefs: Explore available tax incentives for EVs, including salary sacrifice schemes and benefit-in-kind tax exemptions. Plan for future tax changes: Stay informed about government consultations and updates, and work with a tax advisor to ensure you’re prepared for any financial changes. How Apex Accountants Can Help At Apex Accountants, we provide tailored financial services to help businesses comply with the complicated changes in motoring tax, including the upcoming EV pay-per-mile tax. Our team of experts can support you with: Tax planning for electric vehicle fleets: Helping you adjust to the new tax and ensure your business remains financially efficient. Financial forecasting for EV adoption: Assessing the long-term impact of the pay-per-mile tax on your operating costs and adjusting strategies accordingly. Support with EV salary sacrifice schemes: Ensuring that your employees can still benefit from tax-efficient EV schemes despite potential changes in taxation. Conclusion The introduction of a 3p per mile tax on electric vehicles marks a pivotal moment in the UK’s journey toward a zero-emission future. While the move aims to address funding shortfalls in road maintenance, it could present new challenges for businesses and drivers already grappling with the costs of EV adoption. At Apex Accountants, we are here to guide you through the changes, ensuring that your business is well-prepared for the future of motoring taxation. Contact us today to discuss how expert tax planning can help you navigate upcoming changes. FAQs on the New Tax on EVs? What is the pay-per-mile tax, and what does it mean? The pay-per-mile tax is a proposed charge for electric vehicles (EVs), where drivers would pay a fixed amount (around 3p per mile) based on how far they drive. This tax aims to compensate for the declining revenue from traditional fuel duties as more drivers switch to zero-emission vehicles When would the per‑mile tax start? The per-mile tax is expected to take effect from April 2028, after a public consultation following the Autumn Budget in November 2025. Who will it apply to? The tax will apply to zero-emission vehicles (EVs), including private cars and business fleets, as part of the government’s effort to fairly distribute road maintenance costs. What will the rate be? The proposed rate for the new tax is approximately 3p per mile, designed to offset lost revenue from fuel duties as more drivers switch to electric vehicles. Will petrol/diesel drivers pay this too? Currently, petrol and diesel drivers will not pay the new pay-per-mile tax, as they already contribute via fuel duty. This tax is specifically for electric vehicle owners. Does this mean EVs will no longer be cheaper to run? EVs will still have lower fuel and maintenance costs compared to petrol or diesel vehicles, but the introduction of the per-mile tax may reduce the overall cost advantage. What about drivers who do low mileage? For low-mileage drivers, the new tax will be less expensive than for high-mileage drivers, making it a potentially fairer system that scales with vehicle usage. What are the concerns for rural or long-distance drivers? Rural and long-distance drivers may face higher costs due to fewer charging options and longer travel distances, which could make the additional tax more burdensome for them. Can businesses offset this tax? Yes, businesses can offset the impact of the tax by seeking expert tax advice, adjusting fleet strategies, and leveraging available incentives to mitigate higher costs. Is the policy definite? The per-mile tax is not yet finalised and will be subject to public consultation after the Autumn Budget 2025, with further details expected to emerge in the following years. What should I do now? If you are considering EV adoption for your fleet or a salary-sacrifice scheme, it’s important to consult with a tax advisor to understand the potential financial impacts and plan accordingly.
Council Tax Reform in the UK: Is a Fairer System Possible? Posted on 18 September 202529 January 2026 by Farazia Gillani Council tax remains one of the most debated and controversial taxes in the UK. Introduced in the early 1990s, it was intended as a quick replacement for the failed poll tax, yet more than 30 years later it still operates on outdated property values and rigid tax bands. Many households feel the system is unfair, with owners of multi-million-pound homes often paying proportionally less than families in modest flats. At Apex Accountants, we work closely with property owners, families, and businesses to advise on local taxation issues and future policy changes. Our role is to explain how current tax structures affect you, highlight proposed reforms, and prepare clients for potential financial impact. This article explores the most common questions about council tax reform, including why it is considered unfair, why governments avoid change, what a proportional property tax could look like, and how homeowners might plan for the future. Why is council tax considered unfair? Council tax bands are still based on 1991 property values. Homes worth millions can fall into the same band as modest flats. This means some households in high-value homes pay less than families in smaller properties. The gap is significant and fuels perceptions of inequality. Many experts argue that this imbalance proves the property tax system in the UK relies on outdated methods that fail to reflect today’s housing market. Why has the government not reformed council tax? Despite expert criticism, reform has stalled for three main reasons: Lack of agreement on what should replace it. Political risk, as some households would pay more. Reliability, as council tax is easy to collect and raises stable revenue. A full council tax review has been discussed several times over the years, but political challenges and the fear of public backlash have consistently delayed meaningful change. How much does council tax fund local services? Local governments once relied mainly on domestic rates, which covered about 10% of spending by 2010. After years of austerity, council tax now provides roughly 30% of council budgets. This heavy reliance makes reform difficult. Who is liable for paying council tax? The occupier, not the property owner, is responsible for payment. Single people receive a 25% discount, which echoes the old poll tax structure. Families often pay proportionally more, even in smaller homes, which adds to the unfairness. What is the main proposal for reform? A widely discussed option is the Proportional Property Tax (PPT). This model would: Replace council tax and stamp duty with one annual property tax. Charge a fixed percentage of a property’s current market value. Revalue properties every year to reflect actual housing prices. This approach would modernise the property tax system in the UK and link payments directly to real market values. Who would benefit from a proportional property tax? Owners of lower-value properties, especially outside London, could see lower bills. Buyers might also benefit, since stamp duty would no longer apply to transactions. However, owners of high-value homes would face higher annual payments. How would property values affect tax bills under reform? Payments would directly reflect real property prices. For example, a £2.5 million London townhouse would attract far higher charges than a £150,000 terraced house in the north. This shift would correct current distortions. What risks come with reforming council tax? Every change produces winners and losers. Some households would face higher annual bills, which could spark strong opposition. There is also the challenge of reassessing every property each year, which requires robust systems and fair administration. How should homeowners prepare for possible reform? While no timetable for reform exists, homeowners should remain alert. Financial planning should include stress-testing for higher annual property charges. Tax advisors can model different outcomes and provide tailored advice. A full council tax review could reshape household budgets, so early preparation is key. What is the likely future of council tax? Reform is politically sensitive, so progress may be slow. However, the current system is unsustainable in the long term. A proportional property tax remains the most credible alternative, but debate will continue before any firm action is taken. Council tax reform – How Apex Accountants Can Help Reforming council tax is long overdue, and a proportional property tax could provide a fairer and more transparent system for households across the UK. Change may not come quickly, but property owners should plan ahead and understand the potential impact on their finances. At Apex Accountants, we provide tailored advice to help clients prepare for possible reforms, manage their property tax liabilities, and make informed financial decisions. Contact us today to discuss how potential council tax changes could affect you.
How To Print Your Clients HMRC Online Tax Calculation Posted on 4 December 20244 April 2025 by Rana Zubair FRS 102 bears more than a passing resemblance to the International Financial Reporting Standard for SMEs, as issued by the International Accounting Standards Board in 2009, although it has been amended to be more compliant with the Companies Act and EU directives, and incorporate some old UK GAAP options. HMRC Online Tax Calculation The new standard impacts a huge swathe of businesses, as it applies to the vast majority of large and medium-sized UK businesses and organizations, including charities, retirement benefit plans, and financial institutions. Effective of January this year, ‘small entities’ was broadened to encompass small companies and LLPs not excluded from the small companies / LLPs regime. In addition, FRS 102 applies to all entities that are neither required nor elect to apply EU-adopted IFRSs. Encouraging early adoption, this regulatory change has been a significant one.. Bigger still is the official documentation that practitioners have had to acquaint themselves with, at around 350 pages – but on the plus side, it is only a tenth the length of the old GAAP documentation! How to Calculate Annual Tax Summaries or SA302s: (HMRC Online Tax Calculation) 1. Select the appropriate client. 2. Navigate to the ‘tax return options’ link. 3. Pick the desired year from the dropdown menu and click ‘Go.’ 4. Proceed to the ‘view calculation’ link. 5. Click on ‘view and print your calculation.’ 6. Finally, select ‘print your full calculation.’ Currently, printing is available for up to 2 years, extending to 3 years from April 2015 and 4 years from April 2016. How to Calculate Yearly Tax Summaries: 1. Choose the relevant client. 2. Access the ‘view account’ link. 3. Navigate to ‘tax years.’ 4. Select the desired year from the dropdown menu and click ‘Go.’ 5. Click on ‘Print your Tax Year Overview.’ Note: Allow 72 hours after submitting your return before printing documents. Looking for a tech-savvy accountant who simplifies financial details? Our London-based accountants are friendly, proactive, and abreast of the latest developments in your business to ensure you stay ahead. Book a free consultation with us today to ensure HMRC Online Tax Calculation!
Donating Shares to Charity: Tax Relief on Land, Property and Investments Posted on 15 October 202010 August 2026 by Rana Zubair Donating shares to charity can provide income tax relief while removing a potential capital gains tax charge. Similar relief may apply when an individual gives qualifying land or buildings to an eligible charity. The tax result depends on the asset, its market value, and how the transaction is completed. Selling an investment before giving the proceeds away is not the same as transferring the investment directly to the charity. Companies may also receive corporation tax relief when donating qualifying assets. The legal ownership, valuation, and transaction sequence should therefore be reviewed before any sale or transfer takes place. Guidance on Claiming Tax Relief on Charitable Donations Individuals may receive income tax relief on qualifying shares, securities, land and buildings. Direct gifts of assets to charity are normally exempt from capital gains tax. Relief can also apply when assets are sold to a charity below market value. Companies may deduct qualifying charitable asset gifts from taxable profits. The charity must formally accept the asset. Valuations, transfer documents, and charity correspondence should be retained. How Donating Shares to Charity Reduces Tax An individual may claim relief against taxable income when qualifying investments are given directly to charity. The relief is separate from Gift Aid, which generally applies to cash donations. A direct transfer may provide two tax advantages: an income tax deduction based on the qualifying value an exemption from capital gains tax on the asset transferred The value of the income tax saving depends on the donor’s taxable income and marginal rate. The donation does not produce a standard refund for every taxpayer. The rules can form part of wider tax relief on charitable donations, particularly where an investor holds assets that have risen substantially in value. Which Shares and Investments Qualify? Income tax relief is restricted to specified investments. Qualifying assets include: shares or securities listed on a recognised stock exchange qualifying shares traded on designated UK markets, including AIM units in authorised unit trusts shares in open-ended investment companies interests in certain qualifying overseas collective investment schemes Not every privately held company investment qualifies. The legal status and market on which the investment is traded should be checked before relying on the relief. A charity that cannot economically process a small shareholding may suggest transferring it through a specialist share‑giving charity, provided the structure still results in a qualifying gift to a UK charity for tax purposes. Get Free Consultation Call Anytime 0203 883 4777 Get Free Consultation Income Tax Relief on Donated Assets For individuals, the qualifying deduction is normally based on the asset’s market value at the date of the gift. The calculation may be adjusted for: legal, broker or other incidental disposal costs money paid by the charity liabilities transferred with the asset financial benefits received by the donor The final qualifying amount is deducted when calculating taxable income for the tax year of the gift. Self-assessment taxpayers normally claim the relief through the charitable giving section of their tax return. Individuals who do not complete a tax return can contact HMRC about a refund or tax code adjustment, following HMRC’s guidance on claiming tax relief for charitable gifts. Capital Gains Tax on Charitable Gifts A person does not normally pay capital gains tax when giving land, property or qualifying shares directly to charity. The result can differ if the charity pays for the asset. Where an asset is sold for more than its original cost but below market value, the gain is generally calculated using the amount paid by the charity rather than the unrestricted market value. This distinction matters. An investor who sells shares personally and later donates the cash has already made a disposal. Any taxable gain arises before the cash donation is completed. The charity should accept the shares before a sale if the transaction is intended to qualify as an asset donation. How to Donate Property to Charity An individual may claim income tax relief for a qualifying gift of UK freehold or leasehold land. Relief may also apply when the property is sold to a charity for less than market value. The donor must normally transfer their entire beneficial interest in the property they are donating. Where land is jointly owned, relief can still be available for the share that is given, but each co‑owner can only claim relief on their own interest. Before deciding to donate property to charity, the parties should consider: whether the charity can legally and practically accept the property whether a mortgage or other liability is attached the property’s supported market value legal transfer costs whether all beneficial owners agree the effect of any payment made by the charity A charity certificate and properly completed legal documents may be required to support the Income Tax claim. Corporation Tax Relief for Company Donations A limited company can usually deduct the qualifying value of donated land, property or shares in another company from its taxable profits. The company should not normally recognise a taxable capital gain on a direct qualifying gift. However, a company cannot claim this form of relief for donating shares in itself. The deduction cannot create or increase a trading loss, because it is relieved against total profits as a charge on income, not as a trading deduction. Companies should retain records showing the valuation, transfer and the charity’s acceptance. HMRC explains the requirements in its guidance on Corporation Tax when a limited company gives land, property or shares to charity. Common Tax Risks When Donating Assets HMRC may question a claim where: The shares or securities do not qualify The valuation is unsupported The charity did not formally accept the asset The donor sold the asset before making the gift Transferred liabilities were ignored Joint ownership requirements were not met The tax return contains the gross value rather than the adjusted qualifying amount A poorly structured transaction can reduce or remove the intended relief. It may also create a Capital Gains Tax liability that could have been avoided through a direct transfer. Records Donors and Companies Should Keep HMRC requires evidence showing that the gift or qualifying sale took place and that the charity accepted it. Relevant records include: stock transfer forms for shares, land transfer documents (and any charity certificate), professional valuations or other evidence of market value, correspondence with the charity, including any written request to sell on its behalf, evidence of incidental costs, documents showing any payment or benefit received, written instructions where the charity asks the donor to sell on its behalf. Individuals will normally need to retain records for at least 22 months after the end of the relevant tax year if they file on time but should keep them until the end of the enquiry window (usually 5 years and 10 months after the end of the tax year) and longer in some circumstances. Companies generally retain accounting and tax records for at least six years from the end of the accounting period. Tax Planning Support From Apex Accountants Apex Accountants can review the proposed transfer before the donor disposes of the asset. Our tax planning services can include: confirming whether investments are likely to qualify reviewing income tax and capital gains tax consequences calculating the adjusted deductible amount assessing corporation tax relief for company donations checking valuation and record-keeping requirements preparing self-assessment or company tax return disclosures coordinating with solicitors, valuers and the receiving charity Claim the tax relief you’re entitled to on charitable donations. Book a consultation with our tax experts for clear, practical advice on donating land, property, or shares to charity. Conclusion Donating shares to charity may reduce taxable income and remove capital gains tax on qualifying investments. Similar rules cover qualifying gifts and below-market sales of UK land and buildings. The relief is valuable, but it is not automatic. The asset must qualify, the charity must accept it and the transaction must be supported by appropriate records. Selling the asset before completing the gift can materially change the tax result. To review a planned charitable asset transfer, contact Apex Accountants or book a free consultation. Get Free Consultation Call Anytime 0203 883 4777 Get Free Consultation Frequently Asked Questions Can I Donate Shares Without Paying Capital Gains Tax? A direct gift of qualifying shares to an eligible charity is normally exempt from Capital Gains Tax. The transfer and charity acceptance must be properly documented. Is It Better to Donate Shares or Sell Them First? A direct donation may provide both Income Tax and Capital Gains Tax relief. Selling first can create a taxable disposal before the cash is donated. Which Shares Qualify for Income Tax Relief? Qualifying investments can include listed shares, certain AIM-traded shares, authorised unit trusts, open-ended investment companies and specified overseas collective investments. Can I Give a Mortgaged Property to Charity? A charity may accept mortgaged property, but lender consent may be needed. The transferred liability can also reduce the qualifying Income Tax deduction. How Is the Value of a Donated Asset Calculated? The calculation normally starts with market value at the date of the gift. It is adjusted for qualifying costs, payments, benefits and transferred liabilities. Can a Limited Company Claim Relief on Donated Shares? A company may claim Corporation Tax relief when donating qualifying shares held in another company. It cannot claim the relief for donating its own shares. How Do I Claim the Relief From HMRC? Self-assessment taxpayers usually claim through the charitable giving section of their return. Companies include qualifying deductions when calculating taxable profits.
Tax Benefits For Employees That Are Work From Home Posted on 15 June 202014 May 2025 by Rana Zubair Where possible staff members are work from home during COVID 19 and businesses are providing them with necessary equipment and tools to do their work. There is a confusion as to if this equipment give rise to taxable benefit for employee. An employee “fringe benefit” is a form of pay other than money for the performance of services by employees. Any fringe benefit provided to an employee is taxable income for that person unless the tax law specifically excludes it from taxation. Where an employer, in consultation with their employee, judges an employee can carry out their normal duties from home they should do so. Public sector employees working in essential services, including education settings, should continue to go into work where necessary. Anyone else who cannot work from home should go to their place of work. Following COVID-19 secure guidelines closely can substantially reduce the risk of transmission. Give extra consideration to people at higher risk. Below is a summary of the key expenses: Mobile phones and SIM cards One mobile phone and a SIM card does not bring a taxable benefit for an employee. Broadband If the employee already pays for broadband, that is taxable benefit for employee. Laptops, tablets, computers, and office supplies If these are mainly used for business purposes and not major private use, these are non-taxable benefit for employee. You can look at the UK Government guidance by clicking here If you have any questions; feel free to contact us or Telephone: 020 3883 4777 or Rana Zubair at Apex Accountants and Tax Advisors
No VAT For Certain Healthcare Professionals Posted on 12 May 20202 May 2025 by Rana Zubair HMRC has recently announced that from 1st April 2020, services provided by certain healthcare professionals will be treated at zero rate for VAT. The list of “relevant practitioners” now includes qualified prescribers and practitioners. Just to further clarify, the “relevant practitioners” also include: community practitioner nurse prescribers nurse independent prescribers optometrists independent prescribers The pharmacist independent prescribers The physiotherapist independent prescribers The podiatrist independent prescribers supplementary prescribers, as defined in article 1(2) of the Prescription Only Medicines (Human Use) Order 1997(a) EA health professionals as defined in section 213 of the Human Medicines Regulations 2012 The Services that are not exempt from VAT The following services are taxable at the standard rate: health services not performed by an appropriately qualified and registered health professional, except when either directly supervised by such a person or provided within a hospital or within other state-regulated institutions providing healthcare services not aimed at the prevention, diagnosis, treatment or cure of a disease or the health disorder, such as paternity testing and the writing of articles for journals services directly supervised by a pharmacist general administrative services such as countersigning passport applications and providing character references Health professional staff supplies are subject to VAT, except when they are exempt under the nursing agencies’ concession. If you are a health professional registered on the appropriate statutory register, such as a medical practitioner, dentist, nurse, osteopath, dietitian, etc., and ALL of the services that you provide to your patients pass HMRC’s second test for medical services, you are exempt from registration for VAT. Next Step: If you are looking to know more about VAT exemptions, please feel free to Book a free consultation now.
Capital Gains Tax- Changes In Rules For Property Sellers Posted on 31 March 20205 March 2025 by Rana Zubair Capital Gains Tax- Changes In Rules For Property Sellers There is a major change coming up in April 2020 for those who property sellers in the UK. Finance Act 2019 Sch 2 paras 1 and 2 stipulate that individuals must make a return to HMRC within 30 days. Where there is any direct/indirect disposal of UK land by a UK non-resident. Or disposal of UK residential land by UK residents resulting in a profit. The new reporting rule for UK land return is in addition to reporting disposal. On the normal self-assessment tax return; it does not replace it. FA 2019 sch 2 para 16 FA 2019 sch 2 para 16 only contains the standard wording that the return must include a declaration. Making it that the information is correct and complete to the best of the person’s knowledge. It contains information of a description specified by HMRC. There is already a system in place (introduced in April 2015). Whereby when a non-resident individual disposes of a property in the UK. It has to file a return within 30 days. The new rules for UK residents state that they only need to file a return if they make a gain on the disposal. They are not required to file a return if they incur a loss on disposal. The obligation for non-UK residents to file a return where no liability arises remains unchanged. The question of being a UK resident is in itself a very complex one. The guidance is available is FA 2013 sch 45. Generally, UK taxpayers tend to view their personal tax compliance obligations as an annual process. In the early days of the legislation, UK residents may have missed the 30-day filing deadline for residential property sales. Advisers and solicitors play a crucial role in ensuring that they stay on top of the process to prevent missing the deadline. The seller of the property would need to calculate and pay the Capital Gains Tax after taking into account the other income as well. A problem will arise if an individual is unable to determine his income, especially for those who have fluctuating income each tax year.
HMRC Phone Line For Help Posted on 31 March 202011 July 2025 by Rana Zubair For those who are unable to pay due to corona-virus, HMRC will discuss your specific circumstances to explore, including the following: agreeing on an installment arrangement suspending debt collection proceedings cancelling penalties and interest where you have administrative difficulties contacting or paying HMRC immediately The helpline number is 0800 024 1222 – and is an addition to other phone contact numbers. Opening hours are Monday to Friday from 8 am to 4 pm. We are the UK’s tax, payments and customs authority, and we have a vital purpose. We collect the money that pays for the UK’s public services and help families and individuals with targeted financial support. Apex Accountants do this by being impartial and increasingly effective and efficient in our administration. We help the honest majority to get their tax right and make it hard for the dishonest minority to cheat the system. HMRC is a non-ministerial department, supported by 2 agencies and public bodies. More information is available on the HMRC website What do HMRC deal with? The term Her Majesty’s Revenue and Customs (HMRC) refers to the tax authority of the U.K. government. The agency, also known as Her Majesty’s Revenue Services, is responsible for collecting taxes, paying child benefits, enforcing tax and customs laws, and enforcing the payment of minimum wage by employers.