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HMRC internal manual

Compliance Handbook

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HM Revenue & Customs
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The One to Many Approach: approval: information you need to give for approval

You will need to prepare a written proposal detailing your OTM approach for discussion with the E&C Strategy Unit. Your proposal needs to contain enough detail for the group to be clear about how the project will be managed and what you aim to achieve. It needs to cover the key information that the E&C Strategy Unit will ask for, including:

  • What is the purpose of the approach?
  • Is it promote, prevent or respond or a combination?
  • What customer groups does it effect, and how many? Could it later be increased?
  • How much resource will it require?
  • Is it a trial or an established compliance approach?
  • If a trial, what hypothesis does it test?
  • If a trial, what will be your control group for comparison?
  • How will the approach work?
  • How will you communicate with customers?
  • What internal or external stakeholders are involved?
  • Have you briefed press office and corporate communications?
  • What Strategic Compliance Questions does it seek to answer?
  • How will you evaluate the approach?
  • What are the key milestones for the approach and for its evaluation?

 

If you follow the process for beginning an OTM approach set out in this guidance from CH600400 onwards, you will be in a good position to answer these questions.

You must be clear about the terms of reference and what your proposal will and will not include. Communicate exactly what it is you aim to achieve, and what behaviours of HMRC customers you are hoping to improve. Make sure that senior leaders in your Directorate who have approved the proposal and any colleagues you intend to be involved in carrying out the OTM approach have the same understanding of these aims.

For RIS, ISBC and WMBC OTM approaches, you will need to set out the approach, and the design actions you have taken, to the CamSG secretariat. The secretariat will contact you to confirm when your proposal will be considered.  You may be asked to attend the meeting to discuss your proposal.

Share with key stakeholders

When you draft your proposal you should share it with key stakeholders to make sure they can raise and resolve issues before seeking approval.

You must identify your key stakeholders from across HMRC at the start of your work. You will need to engage with them early and involve them in developing your initial proposals. This will help them understand and plan for their contribution and to deliver it at the right time. It will also identify if any similar OTM approaches are taking place elsewhere that might affect yours.

Likely stakeholders for an OTM approach are listed at CH600280.