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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: large business: action plan - local compliance businesses

Once the risk assessment is completed you should

The proposed response will need to be

  • appropriate, and
  • proportional

as we seek to reduce the customer burden of its activity.

The action plan should provide considerations regarding the involvement of

  • any other HMRC’s team and or directorate potentially affected by proposed activity.

The action plan may provide for

  • one or more approaches

where a business presents a number of risks.

However where a business has been determined as

  • high risk, or
  • the issue is complex

it is likely that face to face activity will be necessary.

Once completed both the ECRA and action plan will be reviewed in

  • CRM cases

    • by the customer manager who will decide on the appropriate course of action
  • CC cases

    • by the Lead Tax Specialist who will discuss the plan with the EC Tax Specialist and agree a course of action.

Under no circumstances should the business be contacted until the action plan has been agreed.

The action plan should be stored in Shared Workspace.