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HMRC internal manual

Tax Compliance Risk Management

From
HM Revenue & Customs
Updated
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The Business Risk Review (BRR): Business Risk Review Assessment indicators: Delivery: assessing tax accounting arrangements: Stage 3: Audit testing

There may be times when our review of a customer’s approach to processes and systems suggests that there are weaknesses. In such instances we will discuss an audit testing approach with the customer and seek to undertake such testing in a time efficient manner.