HM Revenue and Customs or Customs and Excise

jml_76

Am I right in believing that the HM Revenue and Customs is the new Customs and Excise?

I am studying VAT for Unit 7 of the Level 3 AAT NVQ and I have just looked online to look into VAT registration and there is only a HM Revenue and Customs office however in my study books it says that HM Customs and Excise deal with VAT.

If there are two offices what do both do and what is their involvement with basic VAT processes?

AK002

Yup.

HM Revenue & Customs is the merge of the Inland Revenue and HM Customs & Excise.