26. The Mid-sized Business temporary Customer Compliance Manager model
The temporary Customer Compliance Manager team can provide temporary one-to-one compliance support to certain Mid-sized Business customers.
The tCCM team provides temporary one-to-one compliance support to Mid-sized Business (MSB) customers with greater complexity, multiple interactions with us and those going through key life events. Once appointed to a customer, the tCCM acts as the nominated point of contact in HMRC. The tCCMs work alongside other Tax Specialists in the department to progress and resolve any tax issues and interventions the business may have.
The length of time a tCCM is allocated differs depending on individual customer needs. A clear exit point will be agreed during the opening discussion with the business and kept under regular review.
The tCCM model is for MSB customers,including those subject to insolvency procedures. MSB customers are defined as having a turnover of over £10 million or more than 20 employees. A business may be suitable for a tCCM if they are a mid-sized business and:
- are experiencing considerable difficulties in managing their tax affairs
- are going through key life events
- are experiencing a period of significant growth which requires a number of interactions with HMRC
- have multiple enquiries or tax-related issues across the corporate group
- are new to regulatory regimes (Senior Accounting Officer, Publication of Tax Strategy, Country by Country reporting, and so on) and require additional support
As the team is small, they prioritise allocation of tCCMs and may not be able to provide at Customer Compliance Manager to every business who requests one.
Customers (or their agents) can ask to be considered for a tCCM by contacting the MSB Customer Support Team in Get help with a tax issue as a mid-sized business.