Association of Revenue and Customs

The Association of Revenue and Customs (ARC) is a subdivision of the FDA trade union which represents senior managers and professionals working in HM Revenue and Customs(HMRC).

Formed to replace USRO (Union of Senior Revenue Officials) following the merger of the Inland Revenue and HM Customs and Excise in 2005, members are represented by ARC's committee. An Annual general meeting is held in the second week of May each year, the day before FDA's Annual Delegate Conference.

The majority of its members are tax professionals working as HM Inspectors of Taxes in local offices within the UK. Members must be Band T HMRC staff or above to be eligible for membership. As at the end of 2006, the union had 2594 members. [cite web | url = | accessdate = 2008-09-25 | date = 2006-12-31 | title = FDA Annual Return for a Trade Union (2006) | publisher = Certification Officer | format = PDF]

A newsletter with contributions from members and interview is published monthly.


* Michelle Wyer (May 2005-May 2008)
* Terry Cook (May 2008 - )


*cite web | url = | accessdate = 2008-09-25 | title = Union leader calls for increased resources to counter tax evasion | date = 2008-06-16 | publisher = FDA

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