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HMRC internal manual

Compliance Handbook

The One to Many Approach: introduction: why use a one to many approach?

We have developed our compliance strategy based on the many forms of non-compliance among our customers.

We could have a significant number of customers who are at risk of being non-compliant in a similar way but we may not have sufficient resource or a great enough risk to justify opening a traditional compliance check into each customer. In these cases we might use different types of interaction with the customers to change any non-compliant behaviour.

Where there are risks to compliance and a one-to-one approach would not be cost effective, we can use an OTM approach to reach a large number of customers. For example, we can:

  • highlight specific errors that we often see customers make, and direct customers to guidance to help them correct these
  • provide a reminder or prompt for a particular behaviour, for example a deadline or a debt.

An OTM approach won’t work with all customer groups. There is potential for a badly thought out approach to have an adverse effect on customer compliance and also create reputational risk for HMRC. It is therefore important that you establish that it is the right approach to take in the circumstances. This guidance will help you to decide if an OTM approach is appropriate, and tell you how to get the approvals required.