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HMRC internal manual

Tax Compliance Risk Management

Managing our relationship with large business customers: Working with Low Risk customers: HMRC-initiated activity: Introduction: Risk campaigns and projects

In addition to our normal customer relationship and assurance work, HMRC may also carry out tax compliance projects and campaigns which contribute to our overall picture of risk across the range of regimes we manage.

A project may be undertaken where we want to manage our interactions across a range of customers in a consistent way.

A campaign may be undertaken where we have found a risk in one or more of our customers and need to find out whether the same risk is more widespread.

Projects and campaigns which affect LB customers will be approved through the ‘LB Gateway’ process. If CRMs are unsure about whether approval has been given they should consult their Deputy Director.

Risk project and campaign work must be carried out, but there is greater flexibility in how we do it and it need not always involve the customer directly. For example, it may be sufficient simply to seek assurance from a Low Risk customer that a potential tax risk highlighted by a national project or campaign is being or has been addressed.