Eskiden 2 ayı kurumdu ama birleşti.

http://en.wikipedia.org/wiki/Her_Majesty's_Revenue_and_Custo...

Her Majesty's Revenue and Customs (HMRC) is a non-ministerial department of the British Government primarily responsible for the collection of taxes, some forms of state support, some aspects of UK frontier protection and import controls.

HMRC was formed by a merger of the Inland Revenue and Her Majesty's Customs and Excise and came into formal existence on 18 April 2005.

http://en.wikipedia.org/wiki/Her_Majesty''s_Customs_and...

Her Majesty's Customs and Excise (HMCE) was, until April 2005, a department of the British Government in the UK. It was responsible for the collection of Value added tax (VAT), Customs Duties, Excise Duties, and other indirect taxes such as Air Passenger Duty, Climate Change Levy, Insurance Premium Tax, Landfill Tax and Aggregates Levy. It was also responsible for managing the import and export of goods and services into the UK. HMCE was merged with the Inland Revenue (which was responsible for the administration and collection of direct taxes) to form a new department, Her Majesty's Revenue and Customs (HMRC), with effect from 18 April 2005.

HM Customs and Excise Investigators guarded the borders of the United Kingdom from smugglers. Following a 1971 amalgamation, the service included the former Waterguard, whose uniformed officers had long been a common sight at entry points into the United Kingdom; its insignia included a portcullis. Customs officers (though not the Waterguard prior to 1971) had authority throughout the country, including the powers of entry to premises and of arrest. All these duties are now carried out by officers of the new (2005) HMRC service.

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