HM Revenue & Customs is responsible for the administration and collection of direct taxes including income tax and corporation tax, capital taxes such as capital gains tax and inheritance tax, indirect taxes (including value added tax), excise duties and stamp duty land tax, and environmental taxes such as air passenger duty and the climate change levy. Other aspects of the department's responsibilities include National Insurance contributions, the distribution of child benefit and some other forms of state support including the Child Trust Fund, payments of Tax Credits, enforcement of the national minimum wage[2] and collection and publication of the trade-in-goods statistics.[3] Responsibility for the protection of the UK's borders passed to the UK Border Agency within the Home Office on 1 April 2008.