Key TakeawaysHMRC is the UK’s non ministerial department for tax and customs, created in 2005 by the Commissioners for Revenue and Customs Act after the merger of inland revenue and Customs and Excise.If you have untaxed income as a sole trader, landlord or high earner, you may need a self assessment tax return by 31 January after the tax year.HMRC online services and the hmrc app help taxpayers,...