CH600120 - The One to Many Approach: introduction: what is one to many?
One to many, shortened to OTM, describes the process of issuing a common message designed to positively influence customer actions and does not constitute one-to-one activity. This includes communications, both digital and non-digital issued directly to customers or through an intermediary, agent or third party to be shared wider.
An OTM approach must be used in a way that is proportionate to the compliance risks. There are various methods of delivering an OTM including issuing a single letter to multiple customers, using digital channels such as Personal Tax Accounts, emails, SMS texting. You can send letters to intermediaries/agents to share wider.
An OTM approach is an example of where HMRC uses our “promote, prevent, respond” strategy within the Compliance Toolkit.
This approach means we set out:
- what we want customers to do and why
- what happens if customers do or do not respond
- what follow up respond activity we will undertake
- how we will measure whether the approach is successful.
When considering whether an OTM approach is appropriate, you must consider the behaviour you are trying to influence. If you want to ask the customers to provide additional information to show that their tax affairs are correct, you must open a compliance check by following the guidance at CH207100 and any other guidance relevant to your tax regime.