The former UK government department responsible for the administration of income tax, corporation tax (www.practicallaw.com/A34755), capital gains tax (www.practicallaw.com/A34601), petroleum revenue tax, inheritance tax, National Insurance contributions and stamp duties (www.practicallaw.com/A36997). The Inland Revenue was merged with Customs & Excise (www.practicallaw.com/5-107-7538) on 18 April 2005 to form HM Revenue & Customs (www.practicallaw.com/resource.do?item=:11984856).