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HM Customs and Excise was a department of the British Government formed in 1909 by the merger of HM Customs and HM Excise; its primary responsibility was the collection of customs duties, excise duties, and other indirect taxes.
The Inland Revenue was, until April 2005, a department of the British Government responsible for the collection of direct taxation, including income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, petroleum revenue tax and stamp duty. More recently, the Inland Revenue also administered the Tax Credits schemes, whereby monies, such as Working Tax Credit (WTC) and Child Tax Credit (CTC), are paid by the Government into a recipient's bank account or as part of their wages. The Inland Revenue was also responsible for the payment of child benefit.
Her Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and Her Majesty's Customs and Excise, which took effect on 18 April 2005. The department's logo is the St Edward's Crown enclosed within a circle.
A customs officer is a law enforcement agent who enforces customs laws, on behalf of a government.
Vigilant can refer to:
The Waterguard was a division of HM Customs and Excise (HMCE) responsible for the control of vessels, aircraft, vehicles and persons arriving into and departing from the United Kingdom. This included crew members and passengers, as well as persons travelling on foot. Waterguard officers were responsible for applying the allowances provided for in law and for collection of customs and excise revenue on the excess. The officers were also responsible for the enforcement of the prohibitions and restrictions, including controlled drugs and plant and animal health. With the reorganization of HM Customs and Excise in 1972 the Waterguard was renamed the 'Preventive Service' and the functions of the Waterguard continued to be carried out as part of the HMCE until the establishment of the UK Border Agency in 2008.
HM Customs was the national Customs service of England until a merger with the Department of Excise in 1909. The phrase 'HM Customs', in use since the Middle Ages, referred both to the customs dues themselves and to the office of state established for their collection, assessment and administration.
United States Coast Guard Cutter is the term used by the U.S. Coast Guard for its commissioned vessels. They are 65 feet (19.8 m) or greater in length and have a permanently assigned crew with accommodations aboard. They carry the ship prefix USCGC.
Eight ships and one shore establishment of the Royal Navy have borne the name HMS Badger, after the Eurasian badger:
His or Her Majesty's Excise refers to 'inland' duties levied on articles at the time of their manufacture. Excise duty was first raised in England in 1643. Like HM Customs, the Excise was administered by a Board of Commissioners who were accountable to the Lords Commissioners of the Treasury. While 'HM Revenue of Excise' was a phrase used in early legislation to refer to this form of duty, the body tasked with its collection and general administration was usually known as the Excise Office.
Twenty ships of the Royal Navy have borne the name HMS Swan, or the archaic HMS Swann, probably after the bird, the Swan:
HMC Vigilant is a Border Agency (customs) cutter of the United Kingdom. She was launched by Damen Shipyards in the Netherlands in 2003 and is one of four 42-metre (138 ft) cutters operated by the UK Border Force.
HMRC Vigilant was an Isles-class naval trawler, formerly HMS Benbecula, acquired by the HM Customs and Excise in 1946, and fitted out for service with the Customs.
HMC Valiant is a Border Force (customs), formerly UK Border Agency, cutter of the United Kingdom. She was launched by Damen Shipyards in the Netherlands in 2003 and is one of four 42-metre (138 ft) cutters formerly operated by Her Majesty's Revenue and Customs, and since 2008 operated by the UK Border Agency and after its dissolution in 2013 operated by the UK Border Force.
The UKBF 42m Customs Cutter, formerly HMRC 42m Customs Cutter & UKBA 42m Customs Cutter, is a class of four patrol vessels, derived from the Dutch Damen Stan Patrol 4207 design, operated by the UK Border Force.
HMC Seeker is a Border Agency (customs) cutter of the United Kingdom. She was launched by Damen Shipyards in the Netherlands in 2001 and is one of four 42-metre (138 ft) cutters formerly operated by Her Majesty's Revenue and Customs, then from 2008 it was operated by the UK Border Agency and after its dissolution in 2013 operated by the Border Force.
HMC Searcher is one of four cutter ships operated by UK Border Force in the role of patrolling the waters of the United Kingdom. She was launched by Damen Shipyards in the Netherlands in 2002.
Border Force (BF) is a law-enforcement command within the Home Office, responsible for frontline border control operations at air, sea and rail ports in the United Kingdom. The force was part of the now defunct UK Border Agency from its establishment in 2008 until Home Secretary Theresa May demerged it in March 2012 after severe criticism of the senior management.
HMC Sentinel was a patrol ship operated by the Border Force in the role of patrolling the waters of the United Kingdom. It is a Vosper Thornycroft 'Island Class' vessel and was commissioned in 1993.
References
- King's Cutters and Smugglers, by Keble-Chatterton, E, George Allen, 1908
- Smuggling: a history, 1700 - 1970, Phillipson, D, David & Charles, 1973
- King’s Cutters – The Revenue Service and the War Against Smuggling, Smith, G, Conway Maritime Press, 1983
