Who collects tax?
HMRC are the UK tax authority. They are responsible for collecting and managing most UK taxes. They also interact with other government organisations – for example, they collect most student loan repayments. These are not a tax, they are repayments towards money that students have borrowed in the past. However, because they are calculated as a deduction from income, the tax system is a convenient way to collect them.
HMRC also collect and manage Scottish income tax on behalf of the Scottish Government, but Revenue Scotland collect and manage devolved taxes in Scotland.
HMRC also pay some welfare benefits, like tax credits and child benefit.
Local councils are responsible for collecting council tax and rates.