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
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
- by the customer manager who will decide on the appropriate course of action
- 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.