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HMRC internal manual

Oil Taxation Manual

HM Revenue & Customs
, see all updates

PRT compliance: LB operating model - the role of the CRM in PRT

A key feature of the LB Operating Model is the introduction of the Customer Relationship Manager (CRM) role. CRMs now have a significant role in PRT compliance.

The CRM has the main role in determining the tax status of the customer. He or she will have an active interest in all phases of the working of an enquiry particularly where there are relationship considerations.

The introduction of the CRM role means that there is a need to dovetail the PRT team’s need to manage specific risks into the CRM’s wider management responsibility for the group.