it can be contacted on telephone: +44 (0)20 7239 7380; fax: +44 (0)20 7833 5442; and email: [email protected]. (g) HM Revenue and Customs A.7.106 HM Customs and Excise merged with the Inland Revenue on 18 April 2005 to form one new government department: HM Revenue and Customs (HMRC). A.7.107 Since 21 November 201