HM Revenue & Customs (HMRC) is a non-ministerial department; this makes it different from most other government departments, which work under the direct day-to-day control of a minister. The Queen appoints Commissioners of HMRC who have responsibility for handling individual taxpayers' affairs impartially. This means that ministers have no involvement in taxpayers' cases.
HMRC currently has five Commissioners:
The Commissioners meet formally and make decisions within HMRC's Board and Executive Committee. The Commissioners are responsible for providing leadership to the department and for managing its resources efficiently and effectively and for delivering the objectives and targets set by the Chancellor of the Exchequer.
