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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: roles and responsibilities: Individuals and Small Business Compliance (ISBC)

Individuals and Small Business Compliance (ISBC) is organised into multifunctional geographical regions responsible for delivering the required operational activity. Within the regions there are many teams and staff with various functions, such as risk teams, oils assurance officers and other centralised units, who are all committed to:

  • collecting the right tax at the right time
  • improving the compliance of traders who are in legitimate business
  • supporting those businesses who want to be compliant
  • vigorously tackling deliberate non-compliance.

National Oils Co-ordinator

This central role acts as a SPOC with Policy and others for all the regions of ISBC. The Oils Co-ordinator has a responsibility to:

  • Co-ordinate the Oils Strategy activity within their particular region
  • Liaise with senior management, Policy Team, RIS, and RFTU.
  • Disseminate information and good practice concerning the delivery of the assurance objectives.

Risk Relationship Manager

The Risk Relationship Manager has responsibility to assure the collection and protection of the revenue, by identifying and prioritising assurance activity to the business areas that pose the greatest risk by:

  • contributing to the effective deployment of allocated resources, assuring quality and monitoring outputs
  • using and developing current and new assessment techniques to target the assurance resources to areas of greatest risk
  • liaising within the department and with external organisations
  • providing technical advice and guidance
  • designing and developing local policy and contributing to national policy

Maintaining, developing and monitoring risk profiles and PIDs in co-operation with RIS:

  • co-ordinating and presenting seminars to the trade
  • enhancing understanding and promoting compliance
  • reviewing casework/visit reports

Assurance Officers

Assurance Officers have a responsibility to.

  • Assure the collection and protection of the revenue by helping businesses to comply with statutory requirements
  • Assess the credibility of businesses, identifying irregularities and taking appropriate action.