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HMRC internal manual

Oil Taxation Manual

PRT compliance: changes in approach to the management of risk

Since 2006 HMRC has made a number of major statements on its approach to compliance, in particular the LB Operating Model and Review of Links with Large Business. A key development for PRT announced by the Operating Model was the introduction of the role of the Customer Compliance Manager (CCM) while a major focus in Review of Links was the building of relationships and mutual trust. Although these also addressed practical compliance matters, the detailed approach is now contained in the Tax Compliance Risk Management Guidance.