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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
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Compliance Measures: upstream compliance: who approves the compliance revenue from upstream compliance activities?

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

How do I submit an upstream scoring proposal?

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) All claims must be submitted on a new Forward Look Template. Your Upstream SPOC will advise you on completion of this template, scorability and evaluation methodology. They will also liaise with you in cases where further scoring evidence is required.

If you are in any doubt about whether or not an activity might be considered please consult your Upstream SPOC.

You can find your Directorate Upstream SPOC listed in the process map shown at the end of this section of the guidance. The process map also shows the roles and responsibilities of the various governance groups.

 

How will the panel review a claim for upstream compliance activities?

The new Forward Look Template requires detailed information about the planned activity and it is important that this is fully completed to enable a decision on the scorability and strength of methodology to be made at the earliest opportunity.

  1. Submit a completed Forward Look Template to your Upstream SPOC who will review the submission to assess if there is likely to be measureable compliance revenue, in principle Tax Assured or any other measure of success. The Measures SPOC will then liaise with the Upstream Panel to determine whether the submission should be handled by the Measures Consistency Panel, Upstream Panel or SPOC.

The value, complexity and strategic importance of the upstream activity you are looking to deliver will determine which of these Panels is appropriate as the following table indicates. Each submission will be reviewed on a case-by-case basis, so the table below should be considered as a guide only and is subject to change.

(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)