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HMRC internal manual

Tax Compliance Risk Management

The Business Risk Review (BRR): Business Risk Review Assessment indicators: Contribution

Before reaching a final conclusion on the degree of risk a customer represents, the CRM should consider whether the amount of tax or duty being paid or claimed is consistent with what they know about the business and others in the sector. If there are unexplained inconsistencies they should discuss this with the customer and possibly revisit earlier stages of the BRR. The sorts of areas the CRM should consider include:

* Whether the trend of receipts shows a marked fall without there being any clearly understood reason for this;
* Any significant divergence of taxable profits compared to commercial profits;
* Tax performance which is significantly out of line with similar businesses.