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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: large business: case progression

Once the CRM/lead tax specialist has decided on the course of action to address risks, the business must be advised of

  • all work undertaken during the course of the check
  • the risks identified
  • the tax/NIC consequences
  • the proposed action(s) to secure resolution
  • a timetable for responses for both sides to make sure of a speedy resolution (bearing in mind that any check into a large business is expected to be concluded in 18 months)
  • statutory rights and obligations (factsheets CC/FS1c General information about checks into large businesses, CC/FS2 Information notices and CC/FS9 The Human Rights Act and penalties with HMRC1).

You must also make sure that

  • CRM/lead specialist are kept fully informed of progress/issues
  • cases are progressed in accordance with departmental quality standards, and
  • with the agreement reached with the business at the outset.

Should any delays occur on our part the business must be kept informed.