Who collects tax?

Her Majesty's Revenue & Customs (‘HMRC’) is the UK tax authority. It is responsible for collecting and managing most UK taxes. It also interacts with other government organisations, for example, it collects most student loan repayments. These are not a tax, they are repayments towards money that students have borrowed in the past; but as they are calculated as a deduction from income, the tax system is a convenient way to collect them.

HMRC also pays some welfare benefits, like tax credits and child benefit.

Local councils are responsible for collecting council tax and rates.