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: Customer-initiated activity: Introduction: Contents


We will carry out customer-initiated work on:

  • specific issues or areas where there is uncertainty and the customer expects the matter to be something we would want to enquire into;
  • clearances;
  • systems assurance;
  • clear errors that the customer brings to our attention;
  • risks identified retrospectively; and
  • Error Correction Notices for certain indirect taxes (subject to de minimis limits).