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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: large business: determining the response to risk

Following completion of the employer risk assessment and consideration from other tax regimes for the business there are a number of responses that should be considered.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) L & C Response Framework(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

For Large Business (LB) businesses the nature of the response should be determined by reference to the CRM.

Once a decision has been agreed to address the risk and the level of response established, the case should be recorded on ECS/Caseflow on the following basis:

  • For L&C

If the case is recorded on ECS then:

  1. If it is Collaborative Engagement, the case should be recorded as an Aspect enquiry with Compliance Group 8.
  2. For ‘Short & Sharp’ interventions and ‘Significant Issue’ interventions, record as an Aspect enquiry with no specific compliance group.
  3. For ‘High Profile/MCR’ intervention or ‘Behavioural & Systemic Risk’ interventions, record as a Full enquiry with no specific compliance group.
  • If the case is recorded on Caseflow then:

    • enter the compliance check details in line with the response determined.