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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: large business: roles and responsibilities

Employers/Contractors dealt with by LB have Customer Compliance Managers (CCM) and Employer Compliance Tax Specialist (ECTS) appointed (COG904745).

Employers/Contractors dealt with by Local Compliance have Customer Compliance Managers (CCM), Customer Co-ordinators (CC) and Employer Compliance Tax Specialist (ECTS) appointed.

CCM’s and CC’s have responsibility for making sure any issues are considered on a cross tax basis.

The definition of an LB business

LB customers have a turnover of £600 million or above, or assets of £2 billion or more. Customers falling below these criteria belong to Large and Complex within Local Compliance.

Definition of an L&C Business

  • Turnover - annualised, aggregated, attributable and world wide - of £30 million or more


  • Employees - in excess of 250 employees (or 100 employees where the business is foreign owned). Measure is based on consolidated figures where more than one PAYE scheme in operation.

Customers below this fall to SME.

Role of Customer Compliance Manager

Each business in LB and a selected number of businesses in L&C has a Customer Compliance Manager (CCM) who is responsible for managing the overall relationship with the customer and all aspects of the customer’s tax affairs. The CCM heads up a multi disciplined team of tax specialists and other specialists who contribute to a holistic risk assessment of the business.

The Customer Compliance Manager will be responsible for

  • managing the overall relationship with the business across the whole range of taxes
  • deciding on a course of action when presented with a risk (COG905600)
  • agreeing an action plan to address risks (COG905610).

Role of the Customer Co-ordinator

In LC where there is no CCM a Co-ordinator has been appointed.

The CC will be an identified point of contact for customers and will act as a co-ordinator.

They will provide their customers with an identified and dedicated portal into HMRC. They will:-

  • hold and keep up to date the L&C overview record for their customers
  • know and recognise the customers assigned to them
  • respond to customer contacts particularly where the customer has experienced difficulty
  • coach or guide customers to available information and contacts
  • when necessary set up contact with appropriate specialists or teams outside of Large & Complex
  • follow up matters which are not concluded swiftly.

Role of Employer Compliance Tax Specialist (ECTS)

The ECTS will be responsible for

  • supporting the CCM and CC
  • day to day contact with the business under the direction of the CCM
  • point of contact for the business on employment matters
  • EC risk assessment (COG905560)
  • undertaking agreed compliance activity
  • internal liaison with HMRC colleagues including Personal Tax International in connection with expatriate employees in accordance with the protocol.