43-474: 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
86-727: A Surveyor) within which were several Stations, each staffed by one or more Officers of Customs and Excise. In each Collection, the Stations were responsible for assessment of duty while the Collector's Office focused on collection of revenue. The Waterguard carried out preventive work; it worked closely alongside the Outdoor Service but was separately constituted with its own management structure and its own geographical 'Divisions'. After 1971, management structures were streamlined and unified, with Civil Service grades replacing
129-418: A WWII cost-cutting measure)). Prior to 1946, Chief Preventive Officers (CPO) wore two and a half gold stripes on their uniform while Preventive Officers (PO) had one stripe and Assistant Preventive Officers (APO) no stripe. After that date CPOs wore three stripes, POs two stripes and APOs one stripe. All uniformed grades wore a Navy curl ; CPOs were further distinguished by having a row of gold oak leaves on
172-490: A far longer history, the first written reference being found in an eighth-century charter of King Aethelbald . Following the 1707 Act of Union a separate Scottish Board of Customs and Scottish Excise Board were constituted; a century later separate boards were likewise established for Ireland. By an Act of Parliament dated 2 May 1823, these and the English Boards were consolidated to form a single Board of Excise and
215-597: A mix of Investigation Officers and Higher Investigation Officers. Officers of the Waterguard had their own rank structure, namely: Assistant Preventive Officer (APO), Preventive Officer (PO) and Chief Preventive Officer (CPO); all these routinely wore uniform (see below). Higher grades were the Assistant Superintendent and Superintendent, neither of whom wore a uniform. After 1971 the Waterguard
258-526: A new corporate structure, which substantially remained in place until 1971. The new Board of Customs and Excise had oversight of three inter-linked branches, each with its own management structure: The Board of Customs and Excise was made up of eight Commissioners appointed by Letters Patent under the Great Seal and chaired by a Permanent Secretary . The Board was responsible to the Chancellor of
301-569: A single Board of Customs for the whole United Kingdom. These boards (and their successors) were made up of commissioners, appointed under the Great Seal of the Realm . Originally, the term customs meant any customary payments or dues of any kind (for example, to the king, or a bishop, or the church), but later became restricted to duties payable to the king on the import or export of goods. A centralised English customs system can be traced to
344-526: A time, the Excise Board was also responsible for collecting the duty levied on imports of beverages such as rum, brandy and other spirits, as well as tea, coffee, chocolate and cocoa beans. Prior to payment of duty, these items were often stored in a bonded warehouse , where excise officers could assess and measure them. A Board of Excise was likewise established by the Long Parliament under
387-482: A variety of other responsibilities over the years, some of which had nothing to do with revenue collection and protection. Many of these additional duties pertained to the regulation of activities in UK coastal waters on behalf of HM Government (not least because HMCE had customs officers stationed all around the UK coast). Thus at various times in the 20th century HMCE was involved in receiving, regulating or recording: In
430-581: Is a government agency responsible for the intake of government revenue , including taxes and sometimes non-tax revenue . Depending on the jurisdiction , revenue services may be charged with tax collection , investigation of tax evasion , or carrying out audits . In certain instances, they also administer payments to certain relevant individuals (such as statutory sick pay, statutory maternity pay) as well as targeted financial support ( welfare ) to families and individuals (through payment of tax credits or transfer payments ). The chief executive of
473-526: The Board of Excise ). The Waterguard was initially based in watch houses around the coast, and boat crews patrolled inshore waters around the coast in small boats each night. It was placed under Admiralty control from 1816 to 1822, when it and the riding officers and cutters were amalgamated under the control of HM Customs and renamed the Coast Guard (itself placed under Admiralty control in 1856). With
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#1732772814805516-830: The Inland Revenue (which was responsible for the administration and collection of direct taxes ) to form a new department: HM Revenue and Customs (HMRC). The three main functions of HMCE were revenue collection , assessment and preventive work , alongside which other duties were performed. On behalf of HM Treasury , officers of HM Customs and Excise levied customs duties , excise duties , and other indirect taxes (such as Air Passenger Duty , Climate Change Levy , Insurance Premium Tax , Landfill Tax , Purchase Tax and Value-added tax (VAT) ). Officers spent significant amounts of time in docks, warehouses and depots and on board newly arrived ships assessing dutiable goods and cargoes. Specialist tools were provided e.g. for
559-607: The Irish Free State in 1922 gave the United Kingdom a land border, which also required customs checkpoints ; later, customs officers were needed at airports as well. As well as administering Customs declarations , HM Customs and Excise staff had responsibility for guarding the borders of the United Kingdom from smugglers . To try to achieve this, HMCE and its predecessors had a history of operating both on land and at sea. The historic headquarters of HM Customs
602-540: The United Kingdom . Waterguard officers were often referred to simply as "customs officers", although until 1972 officers of Customs and Excise were non-uniformed, the outdoor service, and were responsible for the examination and clearance of cargo (rather than passengers), as well as control of Purchase Tax . When Purchase Tax was replaced by VAT, control of this tax became the responsibility of HM Customs and Excise. HM Customs and Excise HM Customs and Excise (properly known as Her Majesty's Customs and Excise at
645-545: The Winchester Assize of Customs of 1203, in the reign of King John , from which time customs were to be collected and paid to the State Treasury. HM Customs was established on a more permanent basis with the passing of legislation in the reign of King Edward I : the nova custuma of 1275. Alongside the nova custuma (which was levied on exported wool and leather) duty was levied on imported goods; from
688-485: The "Excise Ordinance" of 1643 ( Ordinance for the speedy raising and levying of moneys by way of charge or impost upon several commodities ). After 1662 Excise revenue was farmed for the most part, until the Board was established on a permanent footing in 1683. In 1849 the Board of Excise was merged with the Board of Stamps and Taxes to create a new Board of Inland Revenue . The combined Board of Customs and Excise
731-573: The 14th century this became known as tonnage and poundage . A Board of Customs was effectively created by the Long Parliament on 21 January 1643 under the Ordinance concerning the Customs for the continuance of the ordinance of concerning the subsidy of Tonnage and Poundage from 1 March 1643, to 25 March 1644 . Under this act the regulation of the collection of customs was entrusted to a parliamentary committee; however in 1662 Parliament reverted to
774-608: The 1970s Customs & Excise officers were operating from around 2,000 offices located in all parts of the United Kingdom; they ranged in size from large regional centres to small outposts attached to distilleries and the like. Historically, the Board of Customs and the Board of Excise were (along with the General Post Office ) 'the only Crown Services organised on a country-wide basis'. Custom houses were to be found in all major ports of entry (as well as some smaller harbours). Excise Offices were located both around
817-587: The Coast Guard having moved away from preventive work in the years that followed, the Waterguard was re-formed as part of HM Customs in 1891 and absorbed into the Customs and Excise department in 1909. The name "Waterguard" became misleading after 1923, when their domain was extended to the border between Northern Ireland and the Irish Free State (now the Republic of Ireland ), and they also came to carry out controls at airports and other places of entry into
860-466: The Exchequer for collecting and accounting for all customs and excise revenues and for 'the management of all matters belonging and incidental to such collection'. The Headquarters Staff had oversight of policy implementation and management, as well as providing central accounting, legal and administrative services; its operation was akin to that of a government department . The Outdoor Service
903-608: The Preventive Water Guard was formed, independent of HM Customs, as a specialist service to combat smuggling. In 1822 it was brought together with the Riding Officers and Cutter service to form a new body (under the authority of HM Customs) named the Coast Guard . In 1856, however, authority over the Coast Guard was transferred from the Customs to the Admiralty . In 1891 a specialist Waterguard service
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#1732772814805946-766: The Second World War, however, the need for active vessels was again recognised and suitable craft were purchased from the Admiralty. By 1962 HMCE had four fast launches in service, crewed by officers of the Waterguard (many of whom had seen active service in the Royal Navy); by 1980 eight further vessels had been acquired. In the 21st century, a fleet of Customs Cutters (latterly 42 metre Damen patrol vessels) continued to operate throughout UK territorial waters inspecting vessels for Prohibited and restricted goods and increasingly immigration matters In 2005,
989-474: The border enforcement functions of HMCE were transferred (along with the organisation responsible for them) to HMRC; but in 2008 they were again transferred (at least in part) to the new UK Border Agency of the Home Office, which due to various failings was itself disbanded in 2012, whereupon a new UK Border Force was established with border enforcement responsibilities and powers. Historically, some of
1032-478: The coast and inland (in former centuries, every market town in England had a designated Excise Office, albeit not permanently staffed; often a room in a local inn would be adapted for the purpose when required). The nation's borders were the prime location for much of HMCE's work. Before the 20th century the UK's only border was its coastline and customs activity was focused around the coast. The establishment of
1075-778: The establishment of the UK Border Agency in 2008. Historically defence of the British coastline had fallen to Wardens of the Coast and later the Vice-Admirals of the coast , who oversaw the superintendence of the Sea Guard Militia assigned to each coastal maritime county during the 13th, 14th and 15th centuries, and later the Sea Fencibles who operated from the 18th and 19th centuries. The Waterguard
1118-455: 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 (and its successor HM Revenue and Customs ) until
1161-502: The farming system, until a permanent Board was finally established in 1671. His or Her Majesty's Excise duties are inland duties levied on articles at the time of their manufacture, such as alcoholic drinks and tobacco . Excise duties were first levied in England in 1643, during the Commonwealth (initially on beer, cider, spirits and soap); later, duties were levied on such diverse commodities as salt , paper and bricks . For
1204-541: The measurement of containers or the specific gravity of alcohol. HMCE was responsible for managing the import and export of goods and services into the UK; as such, its officers were active in the detection and prevention of attempts to evade the revenue laws, for example through smuggling or illicit distillation of alcohol . Since the early 17th century, the searching of vessels for illicit goods when undertaken by customs officers has been called 'rummaging'. For various reasons HMCE and its predecessors had accrued
1247-461: The merger with Inland revenue. The uniform worn by officers of the Waterguard was identical to Royal Navy officers’ uniform with the exception of the cap badge (a crowned portcullis with flying chains), buttons (a crown rather than the fouled anchor ) and the cuff rank lace (which only extended halfway round the cuff, rather than full cuff as in the Royal Navy (this possibly believed to be
1290-600: The merger would go ahead, and the merged body ( HM Revenue and Customs ) was implemented by the Commissioners for Revenue and Customs Act 2005 . For centuries, combatting smuggling had been part of the job of revenue officers. In the late 17th century, a concerted effort was made to combat this growing problem; land-based Riding Officers were employed to patrol the coast on horseback, while Revenue cutters were provided to enable officers to intercept vessels involved in smuggling at sea. In 1809 an organisation called
1333-475: The mid-twentieth century to combat fraud and drug smuggling , the Investigation Division was headed by a Chief Investigation Officer, equivalent in rank to a Collector, assisted by a Deputy Chief Investigation Officer and a number of Assistant Chief Investigation Officers. Each team of, usually, six was headed by a Senior Investigation Officer (equivalent to a Surveyor or SEO) and consisted of
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1376-640: The more well-known figures to have served as Customs officers or Excise men are Robert Burns , Geoffrey Chaucer , William Congreve , Daniel Defoe , John Dryden , Thomas Paine and Adam Smith . Other literary figures included William Allingham , John Oldmixon , Matthew Prior and Maurice Walsh . A number of senior officers in London went on to serve as Lord Mayor , including Sir Nicholas Brembre , Sir William Walworth and Sir Richard ('Dick') Whittington . Pathé Newsreels : Tax collection A revenue service , revenue agency or taxation authority
1419-460: The newly built King's Beam House in Mark Lane . (The damaged section of London's Custom House was later rebuilt and the building remained in use by HM Revenue and Customs until 2021.) In 1987 the headquarters staff moved again to New King's Beam House 22 Upper Ground London SE1 in the area of Southwark . The 1909 amalgamation of the (previously separate) Customs and Excise services required
1462-478: The peak of the cap. After 1971 the same uniform was adopted by uniformed officers of the Preventive Service. The Board of Customs, responsible for collecting duties levied on imported goods, and the Board of Excise, responsible for raising revenue from inland taxes, were both established in the 17th century. The raising of excise duties also dates from this time, but the levying of customs duties has
1505-581: The previous disparate ranking structures in most areas. At the same time the Waterguard ceased to operate as a separate body, although uniformed customs officers continued to be involved in preventive work. The majority of the Headquarters staff belonged to the Civil Service grades (generally clerical, executive, and secretariat). The main grades in the outfield were: clerical staff, Officer of C&E, Allowanced Officer of C&E (the allowance
1548-575: The time of its dissolution) 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 payment of customs dues has been recorded in Britain for over one thousand years and HMCE was formed from predecessor bodies with a long history. With effect from 18 April 2005, HMCE merged with
1591-416: Was divided into geographical areas called Collections, each overseen by a Collector (a senior official who acted as the Board's representative). Initially there were ninety-two Collections (formed by merging the previously separate Customs Collections and Excise Collections) but these were later reduced: to thirty-nine by 1930, twenty-nine by 1971. The Collections were subdivided into Districts (each overseen by
1634-443: Was for taking on certain administrative duties e.g. rostering), Surveyor of C&E – all of which were at 'district' level and then Assistant Collector, Deputy Collector and Collector (regional management). The regions of London Port and Liverpool (later 'London Airports' was added) were graded as slightly higher than the others. All grades were amalgamated and incorporated into the general Civil Service grades in 1971. Established in
1677-478: Was formed in 1809 as the "Preventive Waterguard" (also known as the Preventive Boat Service) to combat smuggling , the Waterguard was an independent arm of revenue enforcement and complemented the " riding officers " (stationed along the south coast of England) who patrolled the shore on horseback, and the offshore revenue cutters (which were owned and operated by both the Board of Customs and
1720-490: Was formed in 1909 by the transfer of responsibility for Excise from the Board of Inland Revenue to the Board of Customs. HM Customs and Excise was not responsible for collecting direct taxes: that was the job of the Inland Revenue. In March 2004, the O'Donnell review called for the merger of Customs and Excise with Inland Revenue; in the 2004 Budget , Gordon Brown , the Chancellor of the Exchequer , announced that
1763-648: Was re-established within HM Customs, dedicated to rummaging vessels and combatting smuggling. Following the transfer of the Coastguard to the Admiralty, HM Customs had found itself bereft of sea-going vessels. For the first part of the twentieth century, HMCE made do with a single revenue cruiser, the Vigilant (which served more as a flagship for the Commissioners than as a practical deterrent). After
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1806-433: Was renamed the Preventive Service and integrated into the main structure of HMCE. POs were renamed Executive Officers (Preventive) and APOs Assistant Officers (Preventive) . Customs & Excise officers had authority throughout the country, including the powers of entry to premises and of arrest (though at times requiring the presence of a police constable). HMCE had an overall headcount of 23,000 staff in 2004 before
1849-636: Was the Custom House on Lower Thames Street in the City of London . This went on to become the headquarters of HMCE when the Excise head office moved there from Somerset House in 1909. Later, however, the Commissioners along with most of the headquarters staff were forced to move out after the building was damaged in a bombing raid in December 1940. They moved initially to Finsbury Square , then in 1952 to
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