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HMRC internal manual

Compliance Handbook

The One to Many Approach: planning a one to many approach: what else is going on in this area?

If you are targeting an area where there is a high risk of non-compliance, it is possible that other approaches will be taking place. This could include:

  • RIS campaigns
  • DM campaigns
  • Taskforces
  • another OTM approach
  • other compliance projects.


Other approaches could affect the results of your OTM approach, and your approach may affect their results. It may be difficult to evaluate the results where two different approaches could have affected an individual’s compliance.

You will also need to make sure that you take into account lessons learned from any past activity.

Make sure that you consult with key stakeholders to find out what else is going on in your target area. See CH600280 for likely stakeholders.