Free HM Revenue and Customs (HMRC) Exam Questions and Answers
HM Revenue and Customs (HMRC) Exam is one of the UK Public Service tests covered here. These are recruitment screens rather than certifications — they award no certificate and confer no credential, and a result counts only toward the application it was taken for. They are also owned by different employers: the Civil Service runs its own online tests and Fast Stream sequence, while policing and other services run separate assessments of their own.
The first 10 questions on this page are free to read, answers included — no account and no card. A plan opens the rest of the bank, the full timed practice test and your weak-topic reporting.
Last updated: September 10, 2026
- Provider
- UK Public Service
- Questions in our bank
- 1000+
- Free to read
- First 10, with answers
- Official page
- Official Exam website
- Our test mode duration & pass mark
- 130 mins · 70%
- Verified answers
- Reviewed weekly
Recommended: Switch to Test Mode to start a practice test that simulates the real exam experience.
Question #1
What is the main purpose of HMRC?
Please select an optionIncorrectCorrect answer: D
HMRC is primarily responsible for collecting taxes.
Was this answer correct?Question #2
If a taxpayer fails to submit their tax return, what may happen?
Please select an optionIncorrectCorrect answer: B
Failing to submit a tax return can result in penalties.
Was this answer correct?Question #3
Which of the following is considered taxable income?
Please select an optionIncorrectCorrect answer: C
Wages from employment are considered taxable income.
Was this answer correct?Question #4
What document should a business submit to claim VAT back?
Please select an optionIncorrectCorrect answer: B
Businesses must submit a VAT return to claim back VAT.
Was this answer correct?Question #5
What is the deadline for submitting a self-assessment tax return?
Please select an optionIncorrectCorrect answer: A
The deadline for submitting self-assessment tax returns is January 31.
Was this answer correct?Question #6
What is the threshold for VAT registration in the UK?
Please select an optionIncorrectCorrect answer: D
Businesses must register for VAT if their taxable turnover exceeds £85,000.
Was this answer correct?Question #7
How often must VAT-registered businesses submit their VAT returns?
Please select an optionIncorrectCorrect answer: C
VAT-registered businesses typically submit VAT returns quarterly.
Was this answer correct?Question #8
If a taxpayer is found to have underpaid their tax, what is the first step HMRC will take?
Please select an optionIncorrectCorrect answer: D
HMRC usually starts with a warning letter for underpayment.
Was this answer correct?Question #9
Which form is needed for individuals to declare their foreign income?
Please select an optionIncorrectCorrect answer: C
Individuals must use the self-assessment tax return to declare foreign income.
Was this answer correct?Question #10
What is the main purpose of the PAYE system?
Please select an optionIncorrectCorrect answer: C
PAYE is primarily used to collect income tax from employees' wages.
Was this answer correct?
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FAQ
Learn More: https://www.gov.uk/guidance/civil-service-online-tests
- Q1: What is the HM Revenue and Customs (HMRC) Exam exam?
- A: HM Revenue and Customs (HMRC) Exam is a UK Public Service certification exam. Judging by the questions in our bank, it concentrates on HMRC, taxpayer, relief, claim and income.
- Q2: What topics does the HM Revenue and Customs (HMRC) Exam exam cover?
- A: Questions in our HM Revenue and Customs (HMRC) Exam bank cluster around HMRC, taxpayer, relief, claim, income, self-assessment, return and taxable. Working through the full set is the quickest way to find which of these you are weakest on.
- Q3: How should I prepare for HM Revenue and Customs (HMRC) Exam?
- A: Work through the HM Revenue and Customs (HMRC) Exam practice questions here, checking your answer on each one, then sit the practice test to rehearse the exam under timed conditions before the real thing.
- Q4: Are these real HM Revenue and Customs (HMRC) Exam exam questions?
- A: They are drawn from officially released past questions and from community members who have sat HM Revenue and Customs (HMRC) Exam. Answers are verified and updated weekly.
- Q5: Where do I register for the HM Revenue and Customs (HMRC) Exam exam?
- A: Register through UK Public Service directly at https://www.gov.uk/guidance/civil-service-online-tests. Exampractice is not affiliated with UK Public Service and does not administer the exam.
- Q6: Is there a free HM Revenue and Customs (HMRC) Exam sample?
- A: Yes. Every HM Revenue and Customs (HMRC) Exam page shows a free sample of real questions. Upgrading opens the full bank and the practice test.