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HMRC internal manual

Tax Compliance Risk Management

Managing our relationship with large business customers: Overview of the TCRM process

The Tax Compliance Risk Management process is cyclical in nature and is different for customers who we identify as Low Risk and those who do not meet all the criteria for Low Risk. The process for both types of customers is set out diagrammatically.

Overview of the TCRM process flowchart (Word 87KB)

Overview of the TCRM process text version (Word 25KB)

This is a simplified diagram as HMRC will also occasionally undertake activity on Low Risk customers in between Business Risk Reviews. This may include Risk Working activity, for example in relation to mandatory work.