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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: business records checks: overview: Risk and Intelligence Services and Compliance Centres

Risk and Intelligence Services (RIS)

RIS have the responsibility for identifying cases for Business Records Checks (BRC). They

  • profile cases
  • cleanse data against de-selection criteria
  • gather case information
  • pass selected BRC cases to Compliance Centres to work on.

Compliance Centres

Compliance Centres make the first contact with customers. They do not carry out any BRC visits themselves, but have responsibility for:

  • issuing a standard letter (BRC1) to all selected customers setting out the context of the business records check, and inviting them to telephone HMRC to determine what, if any, further action is appropriate
  • issuing a standard reminder letter to those customers who do not respond to the BRC1 within 14 days
  • taking those customers who call HMRC through an agreed BRC questionnaire to help identify the level of risk that the business presents in terms of inadequacies in their records
  • from the customer’s answers to the questionnaire, they will judge whether the case is of:

    • low risk of inadequate records. Unrepresented customers will be signposted to HMRC’s website offering online sources of help and support for businesses
    • medium risk of inadequate records (education required), these cases will be sign posted to HMRC’s website offering online sources of help and support for businesses
    • high risk of inadequate records (visit required), these cases are passed to the Work Allocation Team (WAT) to arrange a BRC visit
  • passing all cases to a Work Allocation Team (WAT) to arrange a BRC visit where requests for customers to contact HMRC have been unsuccessful.

See flowchart  showing the key stages of the Compliance Centres’ process.