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HMRC internal manual

Tax Compliance Risk Management

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HM Revenue & Customs
Updated
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Risk Working: Action Plans: revisiting Action Plans

APs are designed to be flexible and can be revisited. The AP targets are not set in stone and should be reviewed in the light of changing circumstances. Amendments to targets can be made but this should be done in the context of the overarching principle that targets should be stretching but achievable. An action narrative can be added to the general comments box to explain why amendments were needed.

As a minimum the CRM should undertake a fundamental review of progress at the 6 and 12 month points and then every 3 months thereafter to ensure that appropriate steps are being taken to resolve the risk within 18 months where this is appropriate. This may mean revisiting target dates or even reappraising the options or activities being undertaken in working the risks.

Deputy Directors must be able to evidence their active management of all risks over 18 months old.