CH600110 - The One to Many Approach: introduction: overview

A One to Many approach is where HMRC sends one standard message to many customers. The aim is to influence customers’ behaviour, so they are more likely to comply with their tax obligations. A One to Many approach is not a compliance check.

This guidance sets out how to carry out a One to Many approach in HMRC.

• CH600120 sets out what a One to Many approach is and why HMRC uses it.

• CH600200 sets out how to carry out a One to Many approach, what you need to plan and who can help you.

• CH600300 sets out the process to obtain approval for your One to Many approach.

• CH600400 sets out how to implement your One to Many approach.