To integrate or merge means to join together. There are often advantages for two organisations to merge to become one. The most important is that it enables greater efficiency. It can also give a better service to customers. This case study looks at the recent integration of Inland Revenue and Customs & Excise to create a new, more efficient HM Revenue and Customs (HMRC). HMRC is responsible for collecting the vast majority of taxes in the UK. It also administers Working and Child Tax Credits, distributes the Child Trust Fund, enforces payment of the National Minimum Wage and collects repayments of student loans.HMRC is a government department in the public sector. It is directly accountable to the Treasury, which is headed by the Chancellor of the Exchequer. The public sector contains government provided services for the population e.g. building and running schools and hospitals. It requires money to do this – hence the need for taxes. HMRC is responsible for tax collection. The success of the public services depends on how well it does its job. As companies make more profit and people earn more money, they pay more taxes. This means a better service can be provided for everyone….