In the civil service of the United Kingdom, Her Majesty’s Exchequer,[1] or just the Exchequer, is the accounting process of central government and the government's current account (i.e., money held from taxation and other government revenues) in the Consolidated Fund.[2] It can be found used in various financial documents including the latest departmental and agency annual accounts.[3][4][5][6]

Kingdom of England Exchequer note, 5 Pounds, dated 6 August 1697

It was the name of a British government department[7] responsible for the collection and the management of taxes and revenues; of making payments on behalf of the sovereign and auditing official accounts. It also developed a judicial role along with its accountancy responsibilities and tried legal cases relating to revenue.[8]

Similar offices were later created in Normandy around 1180, in Scotland around 1200 and in Ireland in 1210.[9]