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HMRC internal manual

Tax Compliance Risk Management

HM Revenue & Customs
, see all updates

Risk Assessment: Revisiting the BRR

As Risk Assessment work is carried out, the CRM should make sure that the Business Risk Review is revisited and the customer’s overall risk rating re-evaluated. The revised Business Risk Review should be shared with the customer, using the BRR template and the particular tax compliance risks or further Risk Assessment activity discussed and planned.