Guidance

How HMRC works with large businesses

Find out what HMRC Large Business does, how they work with large businesses and how to contact them.

Large Business works with around 2,000 of the UK’s largest and most complex businesses to make sure they pay the correct amount of tax at the right time. We are actively investigating the tax affairs of around half of the UK’s largest businesses at any one time.

We also work with the rest of HMRC to tackle tax risk and deal with customers’ tax affairs.

HMRC’s approach to large business tax compliance

We direct our efforts where we think there’s the greatest risk of tax being unpaid. With large businesses, the money involved and the complexity of the tax affairs means we take a very pro-active approach.

We assign a senior tax expert called a Customer Compliance Manager (CCM) to each of the UK’s largest companies. Their primary role is to make sure the business pays everything they owe. This involves building in-depth knowledge of the business and the sectors they operate in.

Our CCMs are experts in their field and they’re supported by other tax specialists, including:

  • risk analysts
  • forensic and advisory accountants
  • solicitors
  • audit specialists
  • trade sector experts

How to contact Large Business

Contact your CCM if you’re a large business with a technical question.

If you have a general, non-technical query you can email your Large Business region.

You’ll need your 3 digit tax office code number that will be shown on all correspondence your Corporation Tax office has sent you:

Tax office code number Email address
005 contactus.largebusinessnorthwest@hmrc.gsi.gov.uk
054 contactus.largebusinesswestmidlands@hmrc.gsi.gov.uk
163 contactus.largebusinesslondon@hmrc.gsi.gov.uk
268 contactus.largebusinesslondon@hmrc.gsi.gov.uk
294 contactus.largebusinessnortheast@hmrc.gsi.gov.uk
349 contactus.largebusinessscotlandandni@hmrc.gsi.gov.uk
572 contactus.largebusinesseastmidlands@hmrc.gsi.gov.uk
660 contactus.largebusinesssouthandwales@hmrc.gsi.gov.uk
834 contactus.largebusinessscotlandandni@hmrc.gsi.gov.uk
854 contactus.largebusinessscotlandandni@hmrc.gsi.gov.uk
Published 12 November 2014
Last updated 9 April 2018 + show all updates
  1. Updated with the latest information on the role of HMRC Large Business, and how to contact them.
  2. First published.