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HM Revenue & Customs (HMRC)
A department and law enforcing agency in the UK Government, who are responsible for the collection of taxes. HMRC was created in April 2005 following the merger of the Inland Revenue and HM Customs and Excise.

High Net Worth (HNW)
A client shall be classified as High Net Worth (HNW) where the premium invested is: 1. Under a single application; or 2. In aggregate across related applications, connected parties, or the same underlying business case, is equal to or exceeds GBP 2.5 million. Clients classified as HNW will be subject to enhanced due diligence requirements in accordance with the Company's financial crime and customer due diligence standards