HM Revenue and Customs
E90525
HM Revenue and Customs is the United Kingdom’s tax authority responsible for collecting taxes, administering benefits and enforcing customs and revenue laws.
All labels observed (13)
How this entity was disambiguated
This entity first appeared as the object of triple T760396 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: HM Revenue and Customs Context triple: [HM Treasury, oversees, HM Revenue and Customs]
-
A.
HM Treasury
HM Treasury is the United Kingdom government’s finance and economic ministry, responsible for developing and overseeing public spending, taxation, and economic policy.
-
B.
Servicio de Administración Tributaria
El Servicio de Administración Tributaria (SAT) es la autoridad fiscal de México encargada de la recaudación de impuestos federales, la fiscalización de contribuyentes y la administración aduanera del país.
-
C.
Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
-
D.
Directorate-General for Taxation and Customs Union
The Directorate-General for Taxation and Customs Union is the European Commission department responsible for developing and implementing EU policies on taxation and customs to support the single market and ensure fair, efficient revenue collection.
-
E.
British customs authorities
British customs authorities were the government officials responsible for enforcing customs laws, collecting duties, and regulating trade in Britain.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: HM Revenue and Customs Target entity description: HM Revenue and Customs is the United Kingdom’s tax authority responsible for collecting taxes, administering benefits and enforcing customs and revenue laws.
-
A.
HM Treasury
HM Treasury is the United Kingdom government’s finance and economic ministry, responsible for developing and overseeing public spending, taxation, and economic policy.
-
B.
Servicio de Administración Tributaria
El Servicio de Administración Tributaria (SAT) es la autoridad fiscal de México encargada de la recaudación de impuestos federales, la fiscalización de contribuyentes y la administración aduanera del país.
-
C.
Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
-
D.
Directorate-General for Taxation and Customs Union
The Directorate-General for Taxation and Customs Union is the European Commission department responsible for developing and implementing EU policies on taxation and customs to support the single market and ensure fair, efficient revenue collection.
-
E.
British customs authorities
British customs authorities were the government officials responsible for enforcing customs laws, collecting duties, and regulating trade in Britain.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
government agency of the United Kingdom
ⓘ
non-ministerial government department ⓘ tax authority ⓘ |
| country | United Kingdom ⓘ |
| employs | civil servants ⓘ |
| formedByMergerOf |
HM Customs and Excise
ⓘ
linked to:
HM Revenue and Customs
Inland Revenue ⓘ
linked to:
Inland Revenue Department (New Zealand)
|
| fullName |
Her Majesty's Revenue and Customs
ⓘ
linked to:
HM Revenue and Customs
|
| hasAbbreviation |
HMRC
ⓘ
linked to:
HM Revenue and Customs
|
| headquartersBuilding | 100 Parliament Street ⓘ |
| headquartersLocation |
London
ⓘ
linked to:
London, England
|
| jurisdiction |
England
ⓘ
Northern Ireland ⓘ Scotland ⓘ Wales ⓘ |
| languageOfWork | English ⓘ |
| legalForm | non-ministerial department ⓘ |
| mandate |
collect taxes
ⓘ
enforce customs and revenue laws ⓘ pay and administer certain benefits ⓘ |
| operatesIn | United Kingdom ⓘ |
| overseenBy | HM Treasury ⓘ |
| parentOrganization |
UK Government
ⓘ
linked to:
UK government
|
| predecessor |
HM Customs and Excise
ⓘ
linked to:
British customs authorities
Inland Revenue ⓘ
linked to:
HM Revenue and Customs
|
| regulates | customs at UK borders ⓘ |
| responsibleFor |
administration of child benefit
ⓘ
administration of customs ⓘ administration of some welfare benefits ⓘ administration of tax credits ⓘ collection of National Insurance contributions ⓘ collection of corporation tax ⓘ collection of direct taxes ⓘ collection of excise duties ⓘ collection of income tax ⓘ collection of indirect taxes ⓘ collection of value added tax ⓘ enforcement of anti-money laundering regulations for certain sectors ⓘ enforcement of customs laws ⓘ enforcement of minimum wage legislation ⓘ |
| sector | public sector ⓘ |
| shortName |
HMRC
ⓘ
linked to:
HM Revenue and Customs
|
| subjectOf | UK tax law ⓘ |
| typeOfTaxCollected |
direct tax
ⓘ
indirect tax ⓘ |
| usesSystem |
PAYE tax system
ⓘ
Self Assessment tax system ⓘ |
| website | https://www.gov.uk/government/organisations/hm-revenue-customs ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: HM Revenue and Customs Description of subject: HM Revenue and Customs is the United Kingdom’s tax authority responsible for collecting taxes, administering benefits and enforcing customs and revenue laws.
Referenced by (72)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject linked to:
Treasury
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs
Independent Police Complaints Commission
→
hasJurisdictionOver
→
Her Majesty's Revenue and Customs (certain matters)
ⓘ
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs
subject linked to:
NHS Tax Credit Exemption Certificates
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs
linked to: HM Revenue and Customs