HMRC’s compliance approach for Large Business

Find out the approach HMRC uses to working with large business customers.


HMRC has developed an efficient, risk-based approach to manage the tax compliance of around 2,000 of the UK’s largest businesses.

We use a customer relationship management model to build an in-depth knowledge of your business. We also learn about the commercial environment in which your business operates, its approach toward risk and your internal governance.

To achieve this, HMRC will provide you with a Customer Compliance Manager (CCM) who has a detailed understanding of tax risks as they relate to your business.

The approach we use is in line with internationally-recognised best practice. HMRC continues to enhance its model by engaging with other fiscal authorities, including through the Organisation for Economic Cooperation and Development (OECD) Forum on Tax Administration.

Tax Compliance Risk Management framework

HMRC’s approach to helping large businesses customers manage their tax compliance is to:

  • build and maintain effective relationships with customers
  • classify customers by level of risk so that HMRC can best target resources
  • help customers understand their risk rating

We decide your businesses’ overall level of tax compliance risk by considering:

  • the inherent risk your business represents (for example, its size, complexity and the amount of change it is subject to)
  • whether you effectively mitigate this risk through your behaviour (for example, your approach to tax compliance and your openness with HMRC)

Business Risk Reviews

A Business Risk Review is a risk assessment that takes place between your business and HMRC. Your Customer Compliance Manager conducts the Business Risk Review. The purpose of the review is to:

  • agree the overall risk rating and risk status of your business
  • decide on any action needed to reduce your risk rating
  • decide how much resource and scrutiny your business needs

If your businesses’ risk rating is low, we will conduct a Business Risk Review every 3 years. If your risk rating is moderate to high, we will conduct a review at least once a year.

An enhanced version of the Business Risk Review process was introduced in 2019 following public consultation.

Consulting large business customers

HMRC engages with large business customers through several forums.

The Business Tax Forum

The Business Tax Forum, is a strategic-level group, which exists to improve the operation of the tax system for both HMRC and large businesses.

The Large Corporates Forum

The Large Corporates Forum which supplements the Business Tax Forum and provides direct, less formal communication between the Large Business Directorate and our customers.

The Big 6 Tax Agents Group

We meet with senior representatives from the UK’s largest tax agents to build understanding and improve the operation of the tax system for HMRC, agents and the businesses they serve.

The Joint VAT Consultative Committee

HMRC meets with several member organisations, 4 times a year, to discuss the procedures and operations of VAT. This helps increase our understanding of customer needs.

Counter Fraud Forums

HMRC facilitates a ‘safe space’ to provide strategic education with a focus on the Corporate Criminal Offences, tax evasion risks and wider, illicit finance trends.

Established forums currently include the Counter Fraud Banking Forum, Counter Fraud Insurance Forum and Counter Fraud Construction Forum.

Large Business Survey

Every year, HMRC conducts the Large Business Survey. We may contact the Head of Tax or Finance Director at your business to invite you to take part.

This is an opportunity for you to tell us your views on HMRC and your level of satisfaction with our services.

We may also invite you for a follow-up interview about your survey responses. If we publish results from the survey, your responses will be anonymous.

Past surveys have been undertaken by the independent research agency IFF Research. The Large Business Survey superseded the Large Business Panel Survey (LBPS) in 2015.

Published 10 September 2014
Last updated 30 November 2021 + show all updates
  1. Framework for co-operative compliance section has been added.

  2. Page title updated. Objectives of the strategy clarified. Added updated sections on Business Risk Reviews, large business consultation forums and the Large Business Survey, combining information from other pages. What HMRC Will Deliver section removed, as outdated.

  3. First published.