Research and analysis
Value of Low Risk status to large businesses qualitative research
HM Revenue and Customs (HMRC) commissioned research to explore the value of Low Risk status to large businesses.
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HMRC commissioned IFF Research Ltd to conduct qualitative research in 2017 with 40 large businesses overseen by the Large Business Directorate (LBD) within HMRC to understand their attitudes towards their risk status and explore how to motivate them to move towards lower-risk behaviours.
HMRC use the Customer Compliance Manager (CCM) model to conduct periodic Business Risk Reviews (BRR) of the largest, most complex businesses to assess their risk profile.
The findings from this report were used to inform the design of the new Business Risk Review (BRR+) process that launched in October 2019.
Published 18 July 2022