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HMRC internal manual

Senior Accounting Officer Guidance

Tax compliance risk management process for customers managed by Mid-sized Business: support for a Caseworker

In discussing the tax accounting arrangements with a customer, a Caseworker may want support or advice

  • in planning for such a discussion,
  • in the discussion itself, or
  • after the discussion, depending on the circumstances of the case.

This might be particularly where

  • there is an area of uncertainty,
  • this is identified as helpful following collaborative discussions with the company, or
  • the Caseworker has reason to believe that there is a serious weakness in the company’s governance of tax that requires more detailed investigation.

Support is available from

  • Governance specialists in Large Business
  • Local Compliance accountants
  • Audit specialists in Local Compliance
  • Tax specialists where the uncertainty relates to the accounting arrangements for a specific tax or duty
  • Tax Administration Advice.