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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: Voluntary Disclosures & Error Correction Notices

For Low Risk customers there will rarely be a need to challenge the liability declared on a Voluntary Disclosure or Error Correction Notice. An example where we may need to check a Voluntary Disclosure made by a Low Risk customer is if there is a national campaign relating to Voluntary Disclosures