The One to Many Approach: planning a one to many approach: who exactly are the customers you want to influence?
You need to think carefully about exactly what customer population you will focus on.
You may select a group of customers based on combinations of factors including:
- trade sector
- tax they are registered for.
Your customer population must be large enough to be able to measure the effect of your approach in a statistically significant way. Knowledge, Analysis and Intelligence (KAI) can advise you on this. See CH600280 for contact details.
Any customer population you choose will carry particular risks to HMRC’s reputation. This should not necessarily prevent your OTM approach going ahead. You must prepare a risk assessment to make sure that you identify risks and can take action to counter them.