TCRM2200 - Managing our relationship with large business customers: Building effective relationships

For all our customers we will aim for a relationship in which HMRC

  • is knowledgeable about their business and appreciates their commercial and business drivers
  • is joined up as an organisation in its interactions with them
  • focuses on significant identified risks
  • responds proportionately to those risks
  • provides clarity to them about the process and timeframe in which areas of dispute will be resolved
  • makes clear and targeted requests for information
  • communicates professionally and uses appropriate channels

These aims are supported through a series of documents which underpin how HMRC works:

The HMRC Charter defines the service and standard of behaviour that customers should expect when interacting with us.

Our Litigation and Settlement Strategy (LSS) is the framework within which HMRC resolves tax disputes through civil law processes and procedures in accordance with the law.

Our Code of Governance sets out HMRC’s internal governance arrangements for decisions on how tax disputes should be resolved.

Our Framework for Co-operative Compliance is a set of principles that both large businesses and HMRC should apply to how they work within a co-operative compliance approach to ensure that the right tax is paid at the right time. The Framework can be found at TCRM2210