HM Excise

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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 (a far older branch of the revenue services), 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.

In 1849 the Board of Excise was merged with the Board of Stamps and Taxes to form a new department: the Inland Revenue. Sixty years later the Excise department was demerged from the Inland Revenue and amalgamated with HM Customs to form HM Customs and Excise (which was itself amalgamated with the Inland Revenue in 2005 to create HM Revenue and Customs).^[1]