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HMRC internal manual

Tax Compliance Risk Management

Managing our relationship with large business customers: Working with Low Risk customers: Customer-initiated activity: Introduction: Retrospective enquiries

If a Low Risk customer draws our attention to a risk present in earlier periods the customer should be invited to ’self review’ the impact of that risk. If additional liabilities are due they should be recovered in accordance with the existing HMRC instructions, legislation and case law relevant to that tax or duty. If the customer’s self review identifies no additional liabilities this should normally be accepted.