The Association of Revenue and Customs (ARC) is a section of the FDA trade union which represents senior managers and professionals working in HM Revenue and Customs(HMRC). It started life as the Association of Inspectors of Tax (AIT). In 1988, under an 'Instrument of Transfer', it became a section of FDA. It changed its name to Union of Senior Revenue Officials (USRO) in 2002.[1]
ARC was formed to replace USRO following the merger of the Inland Revenue and HM Customs and Excise Departments in 2005. Members are represented by an elected committee and by national officers of the FDA. An annual general meeting is held in May.
ARC's members are senior managers and professionals in HMRC, including tax professionals, lawyers, statisticians, economists and policy officers. Members must be Grade 7 HMRC staff or above to be eligible for membership, or in training grades - usually Band T. As at the end of 2015, the union had 2437 members.[2]
A magazine for members, with contributions from activists/members and interviews is published quarterly, with an annual supplement reporting on the union's annual general meeting. ARC launched its own website, ARC Today, as a central resource for all information about the union and its activities, in June 2016.