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HMRC internal manual

Compliance Operational Guidance

Compliance Operational Guidance: glossary



(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Form completed by a customer giving authority to an agent or an individual to act on their behalf


AAA Approvals, Agreements and Authorisations (now grouped and named ‘Agreements’)
AAB Anti Avoidance Board
AAG Anti Avoidance Group
ABA Agricultural Buildings Allowance
Action Plan A plan for managing engagement or risk
Adjusted Emerging Amount The value of tax due for a specific CRMM risk. Derived from the Emerging Amount values of the Caseflow risk associated with a CRMM risk; a probability is applied to the value before aggregating up to Master CRMM risk level
AEO Approved Economic Operator
AEP Annual Earnings Period
Agreement HMRC has to provide formal approval, authorisation or agreement for certain types of business transactions or activities - for example, Customs Warehouse
AMAP Approved Mileage Allowance Payments
AP Accounting Period
APE Accounting Period End
APM Alternative Payment Method
ARTG Appeals Reviews and Tribunals Guidance
ASN Assessing Sub number
ASPP Additional Statutory Paternity Pay


B/F Brought Forward - a reminder set in the system
BBT Business Benefit Trusts
BCT Business Confidence Testing
BD app/BDAP Business Developed Application
BCU Business Customer Unit
BDCT Better Data for Corporation Tax
BI Business Intelligence (Aspire Delivery Area)
BIM Business Income Manual
BIS Department for Business, Innovation & Skills
BIU Business Information Unit
BOT Business Overview Template
BPM Business Process Management
BPM CoE Business Process Management Centre of Excellence (Aspire delivery area)
BRC Business Records Checks
BROCS Business Review of the Collection Services
BRR Business Risk Rating or Business Risk Review - see below
BRRat Business Risk Rating
BRRev Business Risk Review
BST Business Support Team
BSTP Business Specified Test Point
BT Business Tax
BU Business Unit
Business Synonymous with Customer
Business Risk Rating Record of overall rating plus scores against a number of criteria (for some Directorates). Note, SPT (HNWU) use Customer Risk Rating rather than Business Risk Rating
Business Risk Review Process to review the risks associated with a Customer
Business Risk Review Meeting External meeting with customer, to discuss BRR
Business Unit A geographical or functional group


C&IT Customs and International Trade
CA Capital Allowances
CA Counter Avoidance
CAAT Central Agent Authorisation Team
CAF Controlled Access Folder
CAG Customer Advisor Guide
CAM Cutover and Migration Document
CAR Charity, Assets & Residence
Case Conference Internal HMRC meeting to discuss risk assessments and ongoing risk management
Caseflow This is the name of the application used to manage interventions - and also the name of the service which comprises the Caseflow and NPPS applications, to which CRMM will be implemented
CaseTop This is the Documentum interface screen
Cash Collected The amount of tax and duties that are actually collected as a direct result of compliance work
CAW Corporate Audit Warehouse
CC Customer Coordinator (role used by L&C, for L&C customers who are not supported by a CRM)
Within the CRMM system, this role will be carried out by the Customer Owner system actor    
  CC Central Compliance (HMRC internal business unit)
  CCC Component Collaboration Contract
  CCF Compliance Checks Framework
  CCG Cross Cutting Group
  CDF Contract Disclosure Facility
A procedure for the civil investigation of fraud, effective from 31 January 2012 where there is suspicion of fraud    
  CDW Corporate Data Warehouse
  CEPs Civil Evasion Penalties
Penalties that apply to some cases of dishonest evasion or attempted evasion of indirect taxes and excise    
  CEPT Central Exceptions Processing Team
  CESA Computerised Environment for Self Assessment
  CFD Certificate of Full Disclosure
  CFS Caseflow (prefix used for the Caseflow ID)
  CGT Capital Gains Tax
  CH Compliance Handbook
  CHAPS Clearing House Automated Payment System
  CI Criminal Investigation
  CIF Civil Investigation of Fraud
A procedure for civil investigation of fraud, effective within HMRC from 1 September 2005 under Code of Practice 9 (2005), for dealing with cases where there is a suspicion of serious fraud or dishonesty across either the Direct Tax or Indirect Tax regimes (or both). The CIF procedure was replaced by the Contractual Disclosure Facility (CDF) from 31 January 2012.    
  CIO Chief Information Officer
  CIS Construction Industry Scheme
  CISAT CIS Advisory Team
  CIT Construction Industry Teams
  CITB Construction Industry Training Board
  CITDS Construction Industry Tax Deduction scheme
  CITL Construction Industry Team Leader
  CIU Compliance Intelligence Unit
  Clearance Ruling Pre-agreement from HMRC of the tax principles applicable to future actions by a Customer or Entity.

Clearance applications are accepted by HMRC from businesses and their advisers where there is demonstrable material uncertainty about the tax consequences of transactions affecting their business.

HMRC give ‘Clearance Rulings’ around these type of transactions and are about helping a customer understand the tax outcomes of their proposals    
  CNTE Cost Not To Exceed
  COG Compliance Operational Guidance
  COMB Contracted out Mixed Benefits
  COMP Contracted out Money Purchase
  Company A business, for example a public limited company. May be registered with Companies House.
In CRMM, will probably be identified as an entity, although not all entities will be companies    
  Contact Authorisation Agent is authorised to act on behalf of the customer for this specific regime (see also 64-8)
  Contacts ‘Internal contact’ refers to internal to the Customer not HMRC. No Authorisation required for Contact type ‘Internal’
‘External contact’ refers to external to the Customer, that is agents. Authorisation (64-8, Letter of Authority and so on) is mandatory for External contacts    
  COP Computerisation of PAYE
  COP9 Code of Practice 9
The Code of Practice issued to customers who HMRC suspect have committed tax fraud when they decide not to criminally investigate with a view to prosecution    
  COPGU Compliance Operational Policy and Guidance Unit
This team will manage the Caseflow, NPPS and CRMM applications following completion of the projects which introduced them (12AF, 12AN, 12AK and so on)    
  CORE suite Comprises of all three applications, CORE system and TIME Recording System; used and managed by HMRC LBS; previously included STAFF system, which has now been decommissioned. These are Business Developed Applications (BDApps).
  CORE system The CORE applications within the CORE suite
  COSR Contracted out Salary Related
  COTAX Corporation Tax System - the computer system which supports Corporation Tax within HMRC. It also supports CTSA and contains data from the earlier regime CTPF
  COYO Closed One Year Only
  CPR Complex Personal Tax
  CPTT Complex Personal Tax Teams
  CQI Compliance Quality Initiative
  CRAM (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  CRCA Commissioners of Revenue and Customs Act
  CRI Centre for Research and Intelligence
  CRM Customer Relationship Manager
Within the CRMM system, this role will be carried out by the Customer Owner system actor    
  CRMM Customer Relationship Management Module
  CRMM Risk The record of a risk held in the CRMM system, which will be at one of the following states - Idea, Potential, Master, Postponed, Closed
  CRMM Risk Return Period The combination of an Entity Reference Number and Return Period associated with a CRMM Risk
  CRN Company Registration Number
  CSF Contract Settlement Form
  CSL Collection of Student Loans
  CSOP Company Share Option Plan
  CSP Computer Support for PAYE
  CST Central Support Team
  CSU Contract Settlement Unit
  CT Corporation Tax
  CT Risk Mart Sometimes referred to as the CT Data Mart
  CTA Cross Tax Activity
  CT Calculator Corporation Tax Yield Calculator
  CTF Child Trust Fund
  CTPF Corporation Tax Pay & File (now incorporated into COTAX)
  CTRA Cross Tax Risk Assessment
  CTSA Corporation Tax Self Assessment (now incorporated into COTAX)
  C-TUC Current Tax Under Consideration - revised term is Emerging Amount/Adjusted Emerging Amount
  CTW Cross Tax Working
  CT Yield Corporation Tax Yield
  Customer A customer who consists of a number of entities or interests covering a variety of regimes, that is a generic term to describe the ‘parent’ owner for one or more Entities beneath it
  Customer Owner System Actor - covering various business roles - for example Customer Relationship Manager (CRM), Customer Co-ordinator
  Customer Owner Support System Actor - provides cover and support for the Customer Owner
  Customer Risk Rating Record of overall rating plus scores against a number of criteria, used by SPT (HNWU) Directorate. Note that other directorates use Business Risk Rating
  CY Current Year
  CYA Current Year Adjustment
  CYC Closed Year Check


DANSP Decisions and Appeals for NIC and Statutory Payments
DCNI Direct Collection of National Insurance
DDA Disability Discrimination Act
DHS Data Handler Specialist
Dialogue Any communication with a customer, verbal, written or electronic that facilitates engagement or resolution of a risk and is required to be recorded.
Also known as ‘Interaction’    
  Directorate The HMRC Directorates using the CRMM system are LBS, L&C, I&PB, SME, SI and SPT (HNWU)
  Division A sub partition of a Customer - could be the Exploration Division or Retail Division, say, with many companies or even parts of companies in it
  DLMO Demand Led, Mandatory, Other - actions and engagements initiated by HMRC Operations, the Customer or Third Party that are not risk based in nature
  DLO Dead Letter Office’
  DMB Debt Management and Banking
  DMO Debt Management Office
  DMR Data Movement Request
  Documentum Aspire Delivery Area - responsible for Document Management/ HMRC’s preferred secure storage system
  DOME Domestic Employees
  DPA Data Protection Act
  DPTC Disabled Persons’ Tax Credit
  DRNR Determination Required No Return
  DSO Departmental Strategic Objectives
  DSU Departmental Security Unit
  DTR Departmental Trader Register
  DWP Department of Work & Pensions
  DWS Deductions Working Sheet


e-Learning e-Learning available via the intranet or internet
EBS Employer Business Service
EBTs Employer Benefit Trusts
EC Employer Compliance
ECH Employer Compliance Handbook
ECLSS Employer Compliance Laptop Settlement Scheme
ECO Employer Compliance Officer
ECON Employer Contracted out Number
ECOS Employee Car Ownership Schemes
ECP Education Challenge Panel
ECS Employer Compliance System
ECSS Employer Compliance Settlement Summary form
ECLRS Employer Compliance Laptop Review System
ECRA EC Risk Assessment
ECTS Employer Compliance Tax Specialist
EDI Electronic Data Interchange
EF Electronic Folder
Effort Record of effort expended by Customer team member on a piece of work
EFRBS Employer Financed Retirement Benefit Scheme
EHT Exception Handling Team
EHU Exception Handling Unit
EIM Employment Income Manual
EIM Employment Issues Managers
EIS Enforcement & Insolvency Services
ELECT Electronic payment Scheme
Emerging Amount The value of tax due for a specific Caseflow risk. Entered on creation of the CRMM Risk Return period and fed through into the Caseflow Risk
EMI Enterprise Management Incentive
Engagement Interaction with a customer for the purposes of encouraging compliance
Entity “Entity: That which has a distinct existence as an individual unit”

For the purposes of CRMM an entity could be:

  • a company operating as part of a larger corporation group
  • an independent company acting in co-operation with other companies
  • an individual operating as part of a loose cluster or formal grouping of other individuals (for example families)
  • a partnership acting in conjunction with other entities falling under an umbrella group
  • an element of a Public Body
  • a PAYE scheme used by a customer to maintain the tax affairs of its employees

Each entity may have a different range of taxes that is accountable for. For instance a company could:

  • employ staff - and pay Income Tax (PAYE)
  • have directors who pay Self Assessment Income Tax
  • account for VAT
  • pay Corporation Tax
  • import goods - Customs Duty and so on
  • pay Capital Gains Tax
  • manufacture/import/sell Exciseable goods
  • operate a series of Bonded Warehouses

It may do some or all of these things

They should be considered as attributes of the entity.

The entity will register and have a registration number for each attribute that applies to it.

Some of the registrations can be grouped together - for example, a VAT group registration, a CT tax scheme

VAT grouping is a facilitation measure by which two or more bodies corporate can be treated as a single taxable person for VAT purposes. ‘Bodies corporate’ includes companies of all types and limited liability partnerships.

A VAT group is treated in the same way as a single company registered for VAT on its own.

The registration is made in the name of the representative member, who is responsible for completing and rendering the single return on behalf of the group. Whilst the representative member is responsible for paying the VAT or receiving any repayment due, all the companies are jointly and severally liable for any VAT debts. Supplies between group members are normally disregarded for VAT

For corporate entities the common denominator is probably the Companies House registration - however there will be no such denominator for individuals as entities. It should be noted that the Companies House registration number has no bearing on any tax reference number the entity might hold. However, unless the entity as described is a ‘ghost’ (that is previously unknown to HMRC) then it will have some form of HMRC UTR

How HMRC consider an entity

HMRC activities are customer focused. In practice it means that we will look at the whole tax activity of the customer not just one individual tax problem. This means we must have an ability to see the whole picture of an entity and, in turn a Customer

An HMRC officer will view an entity differently depending upon where they work:

  • SME customers may have one or more entities. Risks against tax streams will be considered together and separately depending upon the reason for the compliance check. Most interaction with the customer will be as a reaction to a work programme selected by RIS; some interaction with the customer will be undertaken as a result of risk analysis. SME may choose to group entities under a Customer for ease of handling.
  • For L&C and LBS the entity is part of a larger corporate group. In some instances risks against tax streams will be considered together and separately for each entity, in others it will be considered as part of the larger customer groups’ activities (or possibly sub-group, such as Banking). Interaction with the customer will be undertaken as part of an overall risk analysis drilling down to tax or behaviour specific issues for entities or the customer as a whole.
  • For SI Fraud and Avoidance the entity can be anything from a corporate customer, partnership, trust, pension scheme, sole trader or individual taxpayer. It is envisioned that these entities will be grouped in CRMM under a suitably defined Customer. Each of these entities may be under investigation across several tax heads.

Each attribute of an entity (tax stream) will be addressed, sometimes together (cross tax working), sometimes alone. Not all of these attributes will come under consideration at the same time. However all HMRC officers are encouraged to work ‘cross-tax’ in that they must be able to look across taxes to identify issues for the whole customer.

For some of the attributes the entity will submit a return to account for the tax. In others they will submit a one-time transaction based on the physical movement of goods (for example Import entries).

Sometimes the taxes will interact - for instance an entity importing goods will pay VAT on the customs and excise duties it pays at import.

Some taxes share common elements, for example VAT and CT

Life cycle of a corporate entity

A Customer may acquire new corporate entities either by:

  • setting up new companies to achieve a business aim
  • purchasing individual SME companies already in operation
  • merging with or taking over competitor Customers
  • taking over companies owned by an existing customer

They may dispose of an entity by:

  • selling the entity or group of entities to another UC
  • close an entity
  • allowing the entity to break away from the corporate structure to operate independently    
      Entity Group A CRMM mechanism for ‘grouping’ Entities using various criteria (for example Division)
      EORI (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      EOY End Of Year
      EPA Employees Protection Act
      EPIDD Extended Physical Interface Definition Diagram
      EPS Employer Payment Summary
      ERSM Employment-Related Securities Manual
      EMT Evasion Management Team
      ERIC External Routing Interface Component
      ESI Employment Status Indicator
      ES&I Employment Status & Intermediaries
      ESM Employment Status Manual
      ESO Employment Status Officer
      ET Earnings Threshold
      ETHO Employer Technical HO
      ETL Extending Time Limits
      ETMP Enterprise Tax Management Platform
      ETR Effective Tax Rate
      EXAM Examination Fee
      External Risk Review Meeting Meeting with Customer representative(s) to review currently identified risks. Also known as Customer Meeting
      EYU Earlier Year Update


FBT Family Benefit Trust
FEU Foreign Entertainers Unit
FDA Flight Duty Allowance
FICS File Interrogation Collation System
FLT Functional Lead Team
FOI Freedom of Information Act - Legal process where members of the public or institutions can apply for the release of government information.
FOT Free of Tax payments
FPS Full Payment Submission
FRB Future Revenue Benefit - estimates the additional revenue that the department will receive in the future - that is, once HMRC action is complete but as the customer continues to comply in the longer term
FS Fact Sheet
FSA Full System Architecture
FST Functional System Testing
FURBS Funded Unapproved Retirement Benefit Schemes


GPA Group Payment Arrangement


HE(E) Hidden Economy Employers
HET Hidden Economy Teams
High Level Structure (FR19) The capability to organise customers into HMRC defined groupings for example office, sector, sub-sector for organisational purposes and to allocate ‘owners’ (for example Sector Leads or their nominated representatives) with higher level of access and authorisation rights (for example to allocate Customer Relationship Managers to customers)

LBS Structure Example:


(for example XYZ)

Will be allocated to an Office and Lead Sector by the Senior Leadership Team


(for example Manchester)

Office manager needs to have a view of Customers dealt with in his/ her Office but not elsewhere

Lead Sector

(for example Retailing)

Each of the [16] Sectors has a nominated Sector Lead appointed by the Senior Leadership Team. Sector Lead will have a view of all Customers who have been allocated to this Sector irrespective of Office to which Customer is allocated


(for example Banking)

Lead Sector may have one or more Sub-Sectors to allow a greater degree of granular analysis. Customers in the Banking Lead Sector can be split between Sub-Sector classes of ‘Banks and Building Societies’ and ‘Investment Business’

Sector Lead

(for example John Smith)

Can be responsible for more than one Sector. Appoints CRM’s for Customers in his/her Sector(s)


(for example David Brown)

Can be responsible for more than one Customer. Customers could be in different Sectors that have Sector Leads and have been allocated to different Offices.    
  HMRC Her Majesty’s Revenue and Customs
  HMT Her Majesty’s Treasury
  HNWI High Net Worth Individual
  HNWU High Net Worth Unit
  Holding Area Temporary area where cases created (or updated) in ‘Standard’ Caseflow are automatically moved to, if they contain a taxpayer reference associated with a CRMM Customer
  HPGF HMRC Programme Governance Framework
  HRA Human Rights Act
  HSA Health & Safety Assessment
  HumInt Human Intelligence
  HVLV High Value Low Volume


I&PB Individuals & Public Bodies
IA Internal Audit
IAL See entry for ‘Intervention Additional Liability’
IBA Industrial Buildings Allowance
ICTA Income and Corporation Taxes Act
IDG Information Disclosure Guide
IHLD Infrastructure High Level Design
IHT Inheritance Tax
IMS Information Management Services
InfoNet Information Network. The online service that allows controlled access to strategic MIS reports
INMARSAT International Maritime Satellite Organisation
Instance Each submission of a set of accounts or computations is called an “Instance” in Magnify
Intent driven Interface Screen content/format tailored to a user, rather than generic content/format for all users
Interaction Any communication with a customer, verbal, written or electronic that facilitates engagement or resolution of a risk and is required to be recorded.
Also known as ‘Dialogue’    
  Internal Review Meeting Meeting of the Customer team (HMRC) to review the risks associated with a Customer and decide which to pursue further. Also known as Case Conference.
  Intervention Additional Liability The amount of tax realised through an intervention. This is the amount that is agreed with the taxpayer on settlement of a Caseflow risk.
Term now obsolete - now known as Cash Collected    
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  IOEs Incidental Overnight Expenses
  IPT Insurance Premium Tax
  IS Insolvency & Securities
  ISBC Individuals and Small Bodies
  ISIT Inter-System Integrated Testing
  IT Income Tax
  IT Information Technology
  ITEPA Income Tax (Earnings & Pensions) Act
  ITSA Income Tax - Self Assessment
  I-TUC Initial Tax Under Consideration. See Potential Amount
  iXBRL Inline Extensible Business Reporting Language


JAD Joint Application Design (Aspire design workshops)
JRP Joint Requirements Planning (Aspire requirements workshops)


KAI Knowledge Analysis and Intelligence


LB Large Business
LB Oil and Gas Taxation Office in LB that deals with Oil and Gas taxation issues
LC Local Compliance
LDE Last Date for Enquiry
LDF Liechtenstein Disclosure Facility
LEL Lower Earnings Limit
LID Live Implementation Date
LOMR Local Office Management Record


MAR Managing Avoidance Risk
Master Risk Now known as a CRMM Risk, or status ‘Master’. Used to work Caseflow cases and risks created through CRMM. It will act as a container for managing single or multiple cases within Caseflow and as a single control mechanism for those cases/risks associated with the Master CRMM Risk in terms of operational reporting, bulk updating and yield aggregation
MEA Minerals Extraction Allowance
MIS Management Information System
MIS Management Information Statistics (generic term)
MS Microsoft
MSB Mid-Size Business
MSBWC Mid-sized Business and Wealthy Compliance
MSD Managing Serious Defaulters
MTDR (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
MTIC (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
MUID Management Unit Identifier


NAL Net Additional Liability
NAO National Audit Office
NES Needs Enhanced Support
NHC National HUMINT Centre
NICs National Insurance Contributions
NIM National Insurance Manual
NINO National Insurance Number
NISPI NI Services to the Pension Industry
NMW National Minimum Wage
NPPS National Penalty Processing System
NPS toolkit New Penalties Scheme Toolkit
NTL Normal Time Limits


OA Operational Accountants
ODF Offshore Disclosure Facility
OLA Overseas Leasing Allowance
Online Learning e-Learning available via the Intranet or Internet.
Operational Reporting Provide information about the work that is current- that is, in progress at that moment in time. These reports are work focused, and do not take into account any aggregated values; they are typically there to support a ‘Manager’ in doing the day to day operations of a team.
In CRMM these are likely to be reports that will support a customer owner/CRM in monitoring the tasks that he has assigned to his ‘Customer Team’ members as part of a risk assessment. The information will be available ‘on-screen’ to a user as pre-defined reports.    
  OPS Operational Planning System
  OSPP Ordinary Statutory Paternity Pay (after 6 April 2015 this is now Statutory Paternity Pay)
  OUID Organisation Unit Identifier


PAF Post Office Address File
PAYE Pay as You Earn
PBG Public Bodies Group - deal with non statutory clearances within I&PB
PCSAF Penalty Calculation Summary and Agreement Form
PD Project Document
PD1 Public Department 1
PDAC Penalty Decisions and Actions Checklist
PEU PAYE Errors Unit
PIAF Penalties Input and Authorisation Form
PIES Personal Incidental Expenses
PILON Payment In Lieu of Notice
PLN Personal Liability Notices
PLR Potential Lost Revenue
POA Payment on Account
PoC Proof of Concept
POCA Proceeds of Crime Act
Potential Amount This is the amount of money that a Tax Specialist believes to be at stake for a CRMM Risk. Input manually. It is made up of an Original and Latest value, and used as the basis for the Value Element of the PRS score
PN160 Public Notice 160
The process by which HMRC investigates suspected dishonest evasion and attempted evasion of indirect taxes and excise    
  PN300 Public Notice 300
The process by which HMRC investigates suspected dishonest evasion and attempted evasion of Customs duties    
  PRPC Pega Rules Process Commander
  PRS Priority Risk Score
  PRT Petroleum Revenue Tax
  PSE Potential Selection for Enquiry
  PTC Personal Tax Compliance
  PSA PAYE Settlement Agreement
  PSN PAYE, SA & National Insurance
  PSS Pension Scheme Services
  PST Payroll Support Team
  PT Personal Tax
  Pull The process by which a Caseflow case is put under the CRMM access model (and associated with a CRMM Risk or Entity)
  Push The process by which a Caseflow case is released from the CRMM access model into ‘vanilla’ Caseflow
  PVE Payment Via Employer
  PVT Performance Volume Testing


QRP Quality Risk Plan


R&D Research and Development (specialist teams in L&C dealing with R&D risks)
RAAM Risk Assessment Aide Memoir
RAC Release Assurance Check
RADAR Risk Analysis and Data Assessment Reports
RBAT Risk Based Approach to Testing
RBSA Risk Based Systems Audit
Regime Risk Rating Record of overall rating for a Tax Regime, plus scores against a number of criteria (for some Directorates)
Return Period A start and end date related to returns (or accounting period) for a Tax Regime, with associated properties
Revenue Protected An estimate of the value of revenue prevented from being repaid wrongly or fraudulently
Revenue Loss Prevention Estimates the value of revenue HMRC has prevented from being repaid wrongly or fraudulently. Not held as a data item with CRMM, but will be part of the reporting of yield from 2011-12
RFC Request for Change
RID Risk Initiation Document
RIS Risk & Intelligence Service
Risk An identified specific tax related issue that must be addressed by interaction with a customer to resolve (see CRMM Risk)
Risk Assessment Process to analyse Tax Regime specific risks against a Customer, as part of a Business Risk Review
Risk Narrative Text document outlining the Risks associated with a Customer
Risk Rating Low and Non Low (see Business Risk Rating, Customer Risk Rating)
RLLB Review of Links with Large Business
RM Relationship Management
Roaming Profile Some of the tolls used by HMRC staff can be used on any workstation. Others only on their nominated (home) workstation. Those that can be used anywhere are contained in the Users ‘Roaming’ profile.
RPS Registered Pension Schemes
RRT Risk Review Template
RTI Real Time Information


SA Self Assessment
SAO Senior Accounting Officer
SAFE Strategic Accounting Framework Environment
SAP Statutory Adoption Pay
SAV Shares and Assets valuation
SAYE Save as you earn
SCEC HMRC Small Company Enterprise Centre (SCEC) deals with enquiries from companies using the Enterprise Investment Scheme, Venture Capital Trust scheme, Corporate Venturing Scheme and Enterprise Management Incentives
SCON Scheme Contracted out Number
SCR Special Customer Records

Systems require additional accreditation to store these, which relate to protected individuals

CRMM will not hold secure records    
  SCRx This is the automated system that filters taxpayer data to remove SCR data
  SCU Service Company Unit
  Sector This is the categorisation applied to Customers dependent on their predominant business trade/activity (for example Automotive, Rail and so on)

Within CRMM, this will be used as such by LBS

Other Divisions will use the Sector for different values as appropriate for that Division - for example L&C will use the Sector to indicate the Business Unit to which a customer is assigned (for example North East)    
  SEES Shared Expertise to Exploit Software
  SI Special Investigations
  SIP Sponsored Information Package
  SLD Student Loan Deductions
  SME Small & Medium Enterprise
  SMP Statutory Maternity Pay
  SOP Standard Operating Procedure
  SP Statutory Payments
  SPM Special Project Manager
  SPOC Single Point of Contact
  SPT Specialist Personal Tax
  SRO Senior Responsible Officer
  SRP Special Rate Pool formerly grouped under as Long Life Asset
  SRU Strategic Response Unit
  SRU Strategic Risk Unit
  SSP Statutory Sick Pay
  Standing Data Data associated to Customers and Entities (not risk or transactional based data)
  Strategic MIS Reporting Gives a view of aggregates, groupings and trends over time. Allows a view back at data over time
  Subsidiaries Synonymous with Entities
  SWI Standard Working Instruction
  System These are applications (mainly financial) which are used within the Customer and entities (for example SAGE)


T&DV Tax and Duty Value
T&E Trusts and Estates
TAA Tax Administration & Advice
TAS Taxes Award Scheme
Tax Regime A head of tax (as defined in Caseflow). Examples are CT, VAT, IT, CGT
Tax Specialist Business role for a specialist carrying out investigation into taxpayers
Also System Actor for this role    
  Tax Specialist Support System Actor - provides cover and support for the Tax Specialist
  TDP Tactical Delivery Plan
  TE Tax Effective
  TEEL Targeted Education Enabling Leverage
  TIPs Tactical & Information Packages
  TMA Taxes Management Act
  TPG Transfer Pricing Group
  TPQ Tax Professional Qualification
  Transfer Package Term user specifically for the transfer of one or more Entities. The collection of Entities will form a transfer package which will be transferred to the target Customer
  Transfer Process The process used to describe the transfer of one or more Entities or an entire Customer within Directorate and between Directorates
  TRG Technical Risking Group
  TRS Time Recording System
  TRUCE Transaction Risking Upstream in the Connect Environment
  TS Tax Specialists
  TSA Trade Sector Advisors
  TTQT Tax Treatment Qualifying Test
  TURN Traders Unique Reference Number


UCRE Pre-repayment Credibility
UI User Interface (screen/window)
UKBA UK Border Agency
UK GAAP UK Generally Accepted Accounting Practice
UK IFRS UK International Financial Reporting Standards
Umbrella Customer Generic term used to describe the ‘parent’ owner for one or more Entities beneath it. Term now superseded by the term ‘Customer’
URN Unique Reference Number
Use Case A use case describes the interactions between one or more Actors and the system in order to provide an observable result of value for the initiating actor. The functionality of a system is defined by different use cases, each of which represents a specific goal (to obtain the observable result of value) for a particular actor. Each use case is associated with a goal of one of the actors
User Any person engaged in using Caseflow or CRMM
UTR Unique Taxpayer Reference


VRN VAT Registration Number
VO Visiting Officer
VR Verification Reference


WDA Writing Down Allowance
WDV Written Down Value
WFM Workflow Manager
WFTC Working Families Tax Credit
Workbasket BPM term for a collection of work (for example notifications, work items, BFs) for a team of people
Worklist BPM term for a collection of work (for example notifications, work items, BFs) for a specific Actor/Individual
WRA Working Rule Agreements


XBRL Extensible Business Reporting Language