Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tax Compliance Risk Management

Managing our relationship with large business customers: working with Low Risk customers: what Low Risk customers can expect from us

Our customers can expect Low Risk status to mean an open and trusting relationship with HMRC and, in general within this relationship HMRC will not initiate interventions, apart from certain interventions which potentially apply to all customers, such as mandatory work or projects and campaigns.

Once we have agreed with a customer that they are Low Risk we will not normally carry out another Business Risk Review for three years and in the interim will not generally challenge their tax returns or declarations. We will, however, maintain sufficient contact to ensure that our knowledge of the business is sufficiently up-to-date. This will help us to provide them with a good standard of service and ensure that both parties are kept informed of emerging significant risks.

Low Risk customers can expect HMRC to:

  • instigate few interventions;
  • discuss and agree with them our plans for any interventions;
  • be responsive to their needs;
  • keep in touch with them to maintain an understanding of their business;
  • provide the necessary resources to ensure that areas of genuine uncertainty are dealt with quickly and efficiently; and
  • provide appropriate advice when required.

Low Risk customers should also expect HMRC to re-consider their status if it becomes apparent that there has been a breach of trust or engagement in behaviours inappropriate to Low Risk. See TCRM2470