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HMRC internal manual

Tax Compliance Risk Management

Updates: Tax Compliance Risk Management

2016

published amendments

Executive summary
19/4/16 Spacing
19/4/16 Spacing

published amendments

The Business Risk Review (BRR): Business Risk Review Assessment indicators: Evidence to support the BRR
Formatting.
Formatting.
Formatting.
Formatting.
The Business Risk Review (BRR): Business Risk Review Assessment indicators: Deciding whether a customer is Low Risk
Formatting.
Formatting.
Business Risk Review (BRR): Business Risk Review Assessment indicators: Behavioural indicators
Formatting.
Formatting.
Formatting.
Managing our relationship with large business customers: Working with Low Risk customers: HMRC-initiated activity: Introduction: Mandatory work
Formatting.
Formatting.
Formatting.
Formatting.
The Business Risk Review (BRR): Business Risk Review Assessment indicators: Inherent risk factors
Formatting.
Formatting.
Formatting.

published amendments

Business Risk Review (BRR): Business Risk Review Assessment indicators: Behavioural indicators
Formatting
Formatting

published amendments

The Business Risk Review (BRR): Business Risk Review Assessment indicators: Delivery: assessing tax accounting arrangements: Stage 2: Evaluating tax delivery
Formatting.
The Business Risk Review (BRR): Business Risk Review Assessment indicators: Delivery: assessing tax accounting arrangements: Stage 1: Evaluating governance
Formatting.
The Business Risk Review (BRR): Revisiting the BRR: Moderation of BRR Status Reviews
New process for internal moderation of BRR status reviews.
The Business Risk Review (BRR): Revisiting the BRR: Customers who are not Low Risk
BRR Audit Trail template required where change from not Low Risk is agreed.
The Business Risk Review (BRR): Revisiting the BRR: Low Risk customers
Change from Low Risk status can be agreed by a nominated Assistant Director.
The Business Risk Review (BRR): Business Risk Review Assessment indicators: Maintaining the audit trail
Process now includes customer re-classified as Low Risk.
The Business Risk Review (BRR): Revisiting the BRR: Contents
New page added - TCRM3430

published amendments

The Business Risk Review (BRR): Business Risk Review Assessment indicators: Deciding whether a customer is Low Risk
New sentence added regarding the Business Risk Review template for banking customers.
The Business Risk Review (BRR): Business Risk Review indicators: General
New paragraph added regarding the Business Risk Review for banking customers.
Templates
Addition of Business Risk Review Template for banking customers.

2017

published amendments

Templates
change
Replaced file
changed
changed
changed
changed
changed
changed
changed
updated

published amendments

Managing our relationship with large business customers: working with Low Risk customers: what we expect of our Low Risk customers
Formatting.
The guidance relating to ‘Risk assessing: factors which may indicate avoidance’ on GOV.UK has been archived. TCRM2420 has been amended to remove the link to this guidance. A link to TCRM3300 has been added to this page.
Templates
The Customer Overview (CO) Document has replaced the Business Overview Template.
The Business Risk Review (BRR): Monitoring business developments and performance
The Customer Overview (CO) Document has replaced the Business Overview Template.
The Business Risk Review (BRR): Business Risk Review Assessment indicators: Maintaining the audit trail
The Customer Overview (CO) Document has replaced the Business Overview Template.

published amendments

Managing our relationship with large business customers: working with Low Risk customers: what we expect of our Low Risk customers
Hyperlink updated, no change to text.
Formatting.
Formatting.

published amendments

Managing our relationship with large business customers: working with Low Risk customers: what we expect of our Low Risk customers
Hyperlink updated. No change to text.
Hyperlinks updated. No chnage to text.

published amendments

The Business Risk Review (BRR): Business Risk Review Assessment indicators: Deciding whether a customer is Low Risk
Formatting.
Formatting.