Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: large business

Large Business

Large businesses are defined in accordance with the EU definition as those which have:

  • more than 250 persons employed
  • a turnover of more than £200 million.

Other factors are considered including the firm’s UK and global footprint, or the sector it operates in.

Some sectors will present greater complexity and may need very skilled handling.

There are approximately 2,100 large businesses in the UK.

Mid-sized Business (MSB)

Mid-sized businesses are defined as those which have:

  • more than 20 employees
  • a turnover between £10 million and £200 million.

The Mid-sized business team works with these businesses to improve compliance whilst tackling avoidance and evasion, and support growing businesses.

There are approximately 170,000 Mid-sized businesses in the UK.

Small Business (ISBC) & Cross Cutting Customer group (CCG)

EC staff in the ISBC & CCG Customer Groups will not undertake any activity into any employer that falls into the EU Large or Mid-sized business population. Where activity has been commenced and an employer is subsequently found to be part of an EU Mid-sized or Large business, contact must be made with the local Large or MSB EC team for arrangements to be made to transfer the case to the appropriate team.

There are approximately 5.4 million small and micro businesses in the UK.

{#IDA5VW3B}Employment Status & Intermediaries (ES&I)

Employer support teams will continue to issue PSAs and provide technical support where required. Where any customer request is received for a business with an appointed ECTS the ES&I will contact that officer who will appraise the CCM and act as the internal liaison officer.