Taxation (Hansard, 25 October 2001)

HC Deb 25 October 2001 vol 373 c378W 378W

§ Mr. Flight
To ask the Chancellor of the Exchequer by what criteria he decides which(a) tax levies, (b) tax reliefs and (c) tax credits are administered by (i) HM Customs and Excise and (ii) the Inland Revenue. [9761]

§ Ruth Kelly
In general, direct taxes and associated credits and entitlements, are administered by the Inland Revenue, and indirect taxes and customs control systems are administered by HM Customs and Excise.
Further information on the administrative responsibilities of HM Customs and Excise and Inland Revenue are set out in their respective annual reports.