COG-GLOSSARY - Compliance Operational Guidance: glossary
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
123
| Abbreviation | Description |
|---|---|
| (This content has been withheld because of exemptions in the Freedom of Information Act 2000) | Form completed by a customer giving authority to an agent or an individual to act on their behalf |
A
| Abbreviation | Description |
|---|---|
| AAA | Approvals, Agreements and Authorisations (now grouped and named ‘Agreements’) |
| AAB | Anti Avoidance Board |
| AAG | Anti Avoidance Group |
| ABA | Agricultural Buildings Allowance |
| Action Plan | A plan for managing engagement or risk |
| Adjusted Emerging Amount | The value of tax due for a specific CRMM risk. Derived from the Emerging Amount values of the Caseflow risk associated with a CRMM risk; a probability is applied to the value before aggregating up to Master CRMM risk level |
| AEO | Approved Economic Operator |
| AEP | Annual Earnings Period |
| Agreement | HMRC has to provide formal approval, authorisation or agreement for certain types of business transactions or activities - for example, Customs Warehouse |
| AMAP | Approved Mileage Allowance Payments |
| AP | Accounting Period |
| APE | Accounting Period End |
| APM | Alternative Payment Method |
| ARTG | Appeals Reviews and Tribunals Guidance |
| ASN | Assessing Sub number |
| ASPP | Additional Statutory Paternity Pay |
B
| Abbreviation | Description |
|---|---|
| B/F | Brought Forward - a reminder set in the system |
| BBT | Business Benefit Trusts |
| BCT | Business Confidence Testing |
| BD app/BDAP | Business Developed Application |
| BCU | Business Customer Unit |
| BDCT | Better Data for Corporation Tax |
| BI | Business Intelligence (Aspire Delivery Area) |
| BIM | Business Income Manual |
| BIS | Department for Business, Innovation & Skills |
| BIU | Business Information Unit |
| BOT | Business Overview Template |
| BPM | Business Process Management |
| BPM CoE | Business Process Management Centre of Excellence (Aspire delivery area) |
| BRC | Business Records Checks |
| BROCS | Business Review of the Collection Services |
| BRR | Business Risk Rating or Business Risk Review - see below |
| BRRat | Business Risk Rating |
| BRRev | Business Risk Review |
| BST | Business Support Team |
| BSTP | Business Specified Test Point |
| BT | Business Tax |
| BU | Business Unit |
| Business | Synonymous with Customer |
| Business Risk Rating | Record of overall rating plus scores against a number of criteria (for some Directorates). Note, SPT (HNWU) use Customer Risk Rating rather than Business Risk Rating |
| Business Risk Review | Process to review the risks associated with a Customer |
| Business Risk Review Meeting | External meeting with customer, to discuss BRR |
| Business Unit | A geographical or functional group |
C
| Abbreviation | Description |
|---|---|
| C&IT | Customs and International Trade |
| CA | Capital Allowances |
| CA | Counter Avoidance |
| CAAT | Central Agent Authorisation Team |
| CAF | Controlled Access Folder |
| CAG | Customer Advisor Guide |
| CAM | Cutover and Migration Document |
| CAR | Charity, Assets & Residence |
| Case Conference | Internal HMRC meeting to discuss risk assessments and ongoing risk management |
| Caseflow | This is the name of the application used to manage interventions - and also the name of the service which comprises the Caseflow and NPPS applications, to which CRMM will be implemented |
| CaseTop | This is the Documentum interface screen |
| Cash Collected | The amount of tax and duties that are actually collected as a direct result of compliance work |
| CAW | Corporate Audit Warehouse |
| CC | Customer Coordinator (role used by L&C, for L&C customers who are not supported by a CRM). Within the CRMM system, this role will be carried out by the Customer Owner system actor |
| CC | Central Compliance (HMRC internal business unit) |
| CCC | Component Collaboration Contract |
| CCF | Compliance Checks Framework |
| CCG | Cross Cutting Group |
| CDF | Contract Disclosure Facility. A procedure for the civil investigation of fraud, effective from 31 January 2012 where there is suspicion of fraud |
| CDW | Corporate Data Warehouse |
| CEPs | Civil Evasion Penalties. Penalties that apply to some cases of dishonest evasion or attempted evasion of indirect taxes and excise |
| CEPT | Central Exceptions Processing Team |
| CESA | Computerised Environment for Self Assessment |
| CFD | Certificate of Full Disclosure |
| CFS | Caseflow (prefix used for the Caseflow ID) |
| CGT | Capital Gains Tax |
| CH | Compliance Handbook |
| CHAPS | Clearing House Automated Payment System |
| CI | Criminal Investigation |
| CIF | Civil Investigation of Fraud. A procedure for civil investigation of fraud, effective within HMRC from 1 September 2005 under Code of Practice 9 (2005), for dealing with cases where there is a suspicion of serious fraud or dishonesty across either the Direct Tax or Indirect Tax regimes (or both). The CIF procedure was replaced by the Contractual Disclosure Facility (CDF) from 31 January 2012. |
| CIO | Chief Information Officer |
| CIS | Construction Industry Scheme |
| CISAT | CIS Advisory Team |
| CIT | Construction Industry Teams |
| CITB | Construction Industry Training Board |
| CITDS | Construction Industry Tax Deduction scheme |
| CITL | Construction Industry Team Leader |
| CIU | Compliance Intelligence Unit |
| Clearance Ruling | Pre-agreement from HMRC of the tax principles applicable to future actions by a Customer or Entity. Clearance applications are accepted by HMRC from businesses and their advisers where there is demonstrable material uncertainty about the tax consequences of transactions affecting their business. HMRC give ‘Clearance Rulings’ around these type of transactions and are about helping a customer understand the tax outcomes of their proposals |
| CNTE | Cost Not To Exceed |
| COG | Compliance Operational Guidance |
| COMB | Contracted out Mixed Benefits |
| COMP | Contracted out Money Purchase |
| Company | A business, for example a public limited company. May be registered with Companies House. In CRMM, will probably be identified as an entity, although not all entities will be companies |
| Contact Authorisation | Agent is authorised to act on behalf of the customer for this specific regime (see also 64-8) |
| Contacts | ‘Internal contact’ refers to internal to the Customer not HMRC. No Authorisation required for Contact type ‘Internal’. ‘External contact’ refers to external to the Customer, that is agents. Authorisation (64-8, Letter of Authority and so on) is mandatory for External contacts |
| COP | Computerisation of PAYE |
| COP9 | Code of Practice 9. The Code of Practice issued to customers who HMRC suspect have committed tax fraud when they decide not to criminally investigate with a view to prosecution |
| COPGU | Compliance Operational Policy and Guidance Unit. This team will manage the Caseflow, NPPS and CRMM applications following completion of the projects which introduced them (12AF, 12AN, 12AK and so on) |
| CORE suite | Comprises of all three applications, CORE system and TIME Recording System; used and managed by HMRC LBS; previously included STAFF system, which has now been decommissioned. These are Business Developed Applications (BDApps). |
| CORE system | The CORE applications within the CORE suite |
| COSR | Contracted out Salary Related |
| COTAX | Corporation Tax System - the computer system which supports Corporation Tax within HMRC. It also supports CTSA and contains data from the earlier regime CTPF |
| COYO | Closed One Year Only |
| CPR | Complex Personal Tax |
| CPTT | Complex Personal Tax Teams |
| CQI | Compliance Quality Initiative |
| CRAM | (This content has been withheld because of exemptions in the Freedom of Information Act 2000) |
| CRCA | Commissioners of Revenue and Customs Act |
| CRI | Centre for Research and Intelligence |
| CRM | Customer Relationship Manager. Within the CRMM system, this role will be carried out by the Customer Owner system actor |
| CRMM | Customer Relationship Management Module |
| CRMM Risk | The record of a risk held in the CRMM system, which will be at one of the following states - Idea, Potential, Master, Postponed, Closed |
| CRMM Risk Return Period | The combination of an Entity Reference Number and Return Period associated with a CRMM Risk |
| CRN | Company Registration Number |
| CSF | Contract Settlement Form |
| CSL | Collection of Student Loans |
| CSOP | Company Share Option Plan |
| CSP | Computer Support for PAYE |
| CST | Central Support Team |
| CSU | Contract Settlement Unit |
| CT | Corporation Tax |
| CT Risk Mart | Sometimes referred to as the CT Data Mart |
| CTA | Cross Tax Activity |
| CT Calculator | Corporation Tax Yield Calculator |
| CTF | Child Trust Fund |
| CTPF | Corporation Tax Pay & File (now incorporated into COTAX) |
| CTRA | Cross Tax Risk Assessment |
| CTSA | Corporation Tax Self Assessment (now incorporated into COTAX) |
| C-TUC | Current Tax Under Consideration - revised term is Emerging Amount/Adjusted Emerging Amount |
| CTW | Cross Tax Working |
| CT Yield | Corporation Tax Yield |
| Customer | A customer who consists of a number of entities or interests covering a variety of regimes, that is a generic term to describe the ‘parent’ owner for one or more Entities beneath it |
| Customer Owner | System Actor - covering various business roles - for example Customer Relationship Manager (CRM), Customer Co-ordinator |
| Customer Owner Support | System Actor - provides cover and support for the Customer Owner |
| Customer Risk Rating | Record of overall rating plus scores against a number of criteria, used by SPT (HNWU) Directorate. Note that other directorates use Business Risk Rating |
| CY | Current Year |
| CYA | Current Year Adjustment |
| CYC | Closed Year Check |
D
| Abbreviation | Description |
|---|---|
| DANSP | Decisions and Appeals for NIC and Statutory Payments |
| DCNI | Direct Collection of National Insurance |
| DDA | Disability Discrimination Act |
| DHS | Data Handler Specialist |
| Dialogue | Any communication with a customer, verbal, written or electronic that facilitates engagement or resolution of a risk and is required to be recorded. Also known as ‘Interaction’ |
| Directorate | The HMRC Directorates using the CRMM system are LBS, L&C, I&PB, SME, SI and SPT (HNWU) |
| Division | A sub partition of a Customer - could be the Exploration Division or Retail Division, say, with many companies or even parts of companies in it |
| DLMO | Demand Led, Mandatory, Other - actions and engagements initiated by HMRC Operations, the Customer or Third Party that are not risk based in nature |
| DLO | Dead Letter Office’ |
| DMB | Debt Management and Banking |
| DMO | Debt Management Office |
| DMR | Data Movement Request |
| Documentum | Aspire Delivery Area - responsible for Document Management/ HMRC’s preferred secure storage system |
| DOME | Domestic Employees |
| DPA | Data Protection Act |
| DPTC | Disabled Persons’ Tax Credit |
| DRNR | Determination Required No Return |
| DSO | Departmental Strategic Objectives |
| DSU | Departmental Security Unit |
| DTR | Departmental Trader Register |
| DWP | Department of Work & Pensions |
| DWS | Deductions Working Sheet |
E
| Abbreviation | Description |
|---|---|
| e-Learning | e-Learning available via the intranet or internet |
| EBS | Employer Business Service |
| EBTs | Employer Benefit Trusts |
| EC | Employer Compliance |
| ECH | Employer Compliance Handbook |
| ECLSS | Employer Compliance Laptop Settlement Scheme |
| ECO | Employer Compliance Officer |
| ECON | Employer Contracted out Number |
| ECOS | Employee Car Ownership Schemes |
| ECP | Education Challenge Panel |
| ECS | Employer Compliance System |
| ECSS | Employer Compliance Settlement Summary form |
| ECLRS | Employer Compliance Laptop Review System |
| ECRA | EC Risk Assessment |
| ECTS | Employer Compliance Tax Specialist |
| EDI | Electronic Data Interchange |
| EF | Electronic Folder |
| Effort | Record of effort expended by Customer team member on a piece of work |
| EFRBS | Employer Financed Retirement Benefit Scheme |
| EHT | Exception Handling Team |
| EHU | Exception Handling Unit |
| EIM | Employment Income Manual |
| EIM | Employment Issues Managers |
| EIS | Enforcement & Insolvency Services |
| ELECT | Electronic payment Scheme |
| Emerging Amount | The value of tax due for a specific Caseflow risk. Entered on creation of the CRMM Risk Return period and fed through into the Caseflow Risk |
| EMI | Enterprise Management Incentive |
| Engagement | Interaction with a customer for the purposes of encouraging compliance |
| Entity | ** See below |
| Entity Group | A CRMM mechanism for ‘grouping’ Entities using various criteria (for example Division) |
| EORI | (This content has been withheld because of exemptions in the Freedom of Information Act 2000) |
| EOY | End Of Year |
| EPA | Employees Protection Act |
| EPIDD | Extended Physical Interface Definition Diagram |
| EPS | Employer Payment Summary |
| ERSM | Employment-Related Securities Manual |
| EMT | Evasion Management Team |
| ERIC | External Routing Interface Component |
| ESI | Employment Status Indicator |
| ES&I | Employment Status & Intermediaries |
| ESM | Employment Status Manual |
| ESO | Employment Status Officer |
| ET | Earnings Threshold |
| ETHO | Employer Technical HO |
| ETL | Extending Time Limits |
| ETMP | Enterprise Tax Management Platform |
| ETR | Effective Tax Rate |
| EXAM | Examination Fee |
| External Risk Review Meeting | Meeting with Customer representative(s) to review currently identified risks. Also known as Customer Meeting |
| EYU | Earlier Year Update |
** Entity
“Entity: That which has a distinct existence as an individual unit”
For the purposes of CRMM an entity could be:
- a company operating as part of a larger corporation group
- an independent company acting in co-operation with other companies
- an individual operating as part of a loose cluster or formal grouping of other individuals (for example families)
- a partnership acting in conjunction with other entities falling under an umbrella group
- an element of a Public Body
- a PAYE scheme used by a customer to maintain the tax affairs of its employees
Each entity may have a different range of taxes that is accountable for. For instance a company could:
- employ staff - and pay Income Tax (PAYE)
- have directors who pay Self Assessment Income Tax
- account for VAT
- pay Corporation Tax
- import goods - Customs Duty and so on
- pay Capital Gains Tax
- manufacture/import/sell Exciseable goods
- operate a series of Bonded Warehouses
It may do some or all of these things
They should be considered as attributes of the entity.
The entity will register and have a registration number for each attribute that applies to it.
Some of the registrations can be grouped together - for example, a VAT group registration, a CT tax scheme
VAT grouping is a facilitation measure by which two or more bodies corporate can be treated as a single taxable person for VAT purposes. ‘Bodies corporate’ includes companies of all types and limited liability partnerships.
A VAT group is treated in the same way as a single company registered for VAT on its own.
The registration is made in the name of the representative member, who is responsible for completing and rendering the single return on behalf of the group. Whilst the representative member is responsible for paying the VAT or receiving any repayment due, all the companies are jointly and severally liable for any VAT debts. Supplies between group members are normally disregarded for VAT
For corporate entities the common denominator is probably the Companies House registration - however there will be no such denominator for individuals as entities. It should be noted that the Companies House registration number has no bearing on any tax reference number the entity might hold. However, unless the entity as described is a ‘ghost’ (that is previously unknown to HMRC) then it will have some form of HMRC UTR
How HMRC consider an entity
HMRC activities are customer focused. In practice it means that we will look at the whole tax activity of the customer not just one individual tax problem. This means we must have an ability to see the whole picture of an entity and, in turn a Customer
An HMRC officer will view an entity differently depending upon where they work:
- SME customers may have one or more entities. Risks against tax streams will be considered together and separately depending upon the reason for the compliance check. Most interaction with the customer will be as a reaction to a work programme selected by RIS; some interaction with the customer will be undertaken as a result of risk analysis. SME may choose to group entities under a Customer for ease of handling.
- For L&C and LBS the entity is part of a larger corporate group. In some instances risks against tax streams will be considered together and separately for each entity, in others it will be considered as part of the larger customer groups’ activities (or possibly sub-group, such as Banking). Interaction with the customer will be undertaken as part of an overall risk analysis drilling down to tax or behaviour specific issues for entities or the customer as a whole.
- For SI Fraud and Avoidance the entity can be anything from a corporate customer, partnership, trust, pension scheme, sole trader or individual taxpayer. It is envisioned that these entities will be grouped in CRMM under a suitably defined Customer. Each of these entities may be under investigation across several tax heads.
Each attribute of an entity (tax stream) will be addressed, sometimes together (cross tax working), sometimes alone. Not all of these attributes will come under consideration at the same time. However all HMRC officers are encouraged to work ‘cross-tax’ in that they must be able to look across taxes to identify issues for the whole customer.
For some of the attributes the entity will submit a return to account for the tax. In others they will submit a one-time transaction based on the physical movement of goods (for example Import entries).
Sometimes the taxes will interact - for instance an entity importing goods will pay VAT on the customs and excise duties it pays at import.
Some taxes share common elements, for example VAT and CT
Life cycle of a corporate entity
A Customer may acquire new corporate entities either by:
- setting up new companies to achieve a business aim
- purchasing individual SME companies already in operation
- merging with or taking over competitor Customers
- taking over companies owned by an existing customer
They may dispose of an entity by:
- selling the entity or group of entities to another UC
- close an entity
- allowing the entity to break away from the corporate structure to operate independently
F
| Abbreviation | Description |
|---|---|
| FBT | Family Benefit Trust |
| FEU | Foreign Entertainers Unit |
| FDA | Flight Duty Allowance |
| FICS | File Interrogation Collation System |
| FLT | Functional Lead Team |
| FOI | Freedom of Information Act - Legal process where members of the public or institutions can apply for the release of government information. |
| FOT | Free of Tax payments |
| FPS | Full Payment Submission |
| FRB | Future Revenue Benefit - estimates the additional revenue that the department will receive in the future - that is, once HMRC action is complete but as the customer continues to comply in the longer term |
| FS | Fact Sheet |
| FSA | Full System Architecture |
| FST | Functional System Testing |
| FURBS | Funded Unapproved Retirement Benefit Schemes |
G
| Abbreviation | Description |
|---|---|
| GPA | Group Payment Arrangement |
H
| Abbreviation | Description |
|---|---|
| HE(E) | Hidden Economy Employers |
| HET | Hidden Economy Teams |
| High Level Structure (FR19) | ** See below |
| HMRC | Her Majesty’s Revenue and Customs |
| HMT | Her Majesty’s Treasury |
| HNWI | High Net Worth Individual |
| HNWU | High Net Worth Unit |
| Holding Area | Temporary area where cases created (or updated) in ‘Standard’ Caseflow are automatically moved to, if they contain a taxpayer reference associated with a CRMM Customer |
| HPGF | HMRC Programme Governance Framework |
| HRA | Human Rights Act |
| HSA | Health & Safety Assessment |
| HumInt | Human Intelligence |
| HVLV | High Value Low Volume |
** High Level Structure (FR19)
The capability to organise customers into HMRC defined groupings for example office, sector, sub-sector for organisational purposes and to allocate ‘owners’ (for example Sector Leads or their nominated representatives) with higher level of access and authorisation rights (for example to allocate Customer Relationship Managers to customers)
LBS Structure Example:
Customer
(for example XYZ)
Will be allocated to an Office and Lead Sector by the Senior Leadership Team
Office
(for example Manchester)
Office manager needs to have a view of Customers dealt with in his/ her Office but not elsewhere
Lead Sector
(for example Retailing)
Each of the [16] Sectors has a nominated Sector Lead appointed by the Senior Leadership Team. Sector Lead will have a view of all Customers who have been allocated to this Sector irrespective of Office to which Customer is allocated
Sub-Sector
(for example Banking)
Lead Sector may have one or more Sub-Sectors to allow a greater degree of granular analysis. Customers in the Banking Lead Sector can be split between Sub-Sector classes of ‘Banks and Building Societies’ and ‘Investment Business’
Sector Lead
(for example John Smith)
Can be responsible for more than one Sector. Appoints CRM’s for Customers in his/her Sector(s)
CRM
(for example David Brown)
Can be responsible for more than one Customer. Customers could be in different Sectors that have Sector Leads and have been allocated to different Offices.
I
| Abbreviation | Description |
|---|---|
| I&PB | Individuals & Public Bodies |
| IA | Internal Audit |
| IAL | See entry for ‘Intervention Additional Liability’ |
| IBA | Industrial Buildings Allowance |
| ICTA | Income and Corporation Taxes Act |
| IDG | Information Disclosure Guide |
| IHLD | Infrastructure High Level Design |
| IHT | Inheritance Tax |
| IMS | Information Management Services |
| InfoNet | Information Network. The online service that allows controlled access to strategic MIS reports |
| INMARSAT | International Maritime Satellite Organisation |
| Instance | Each submission of a set of accounts or computations is called an “Instance” in Magnify |
| Intent driven Interface | Screen content/format tailored to a user, rather than generic content/format for all users |
| Interaction | Any communication with a customer, verbal, written or electronic that facilitates engagement or resolution of a risk and is required to be recorded. Also known as ‘Dialogue’ |
| Internal Review Meeting | Meeting of the Customer team (HMRC) to review the risks associated with a Customer and decide which to pursue further. Also known as Case Conference. |
| Intervention Additional Liability | The amount of tax realised through an intervention. This is the amount that is agreed with the taxpayer on settlement of a Caseflow risk. Term now obsolete - now known as Cash Collected |
| (This content has been withheld because of exemptions in the Freedom of Information Act 2000) | (This content has been withheld because of exemptions in the Freedom of Information Act 2000) |
| IOEs | Incidental Overnight Expenses |
| IPT | Insurance Premium Tax |
| IS | Insolvency & Securities |
| ISBC | Individuals and Small Bodies |
| ISIT | Inter-System Integrated Testing |
| IT | Income Tax |
| IT | Information Technology |
| ITEPA | Income Tax (Earnings & Pensions) Act |
| ITSA | Income Tax - Self Assessment |
| I-TUC | Initial Tax Under Consideration. See Potential Amount |
| iXBRL | Inline Extensible Business Reporting Language |
J
| Abbreviation | Description |
|---|---|
| JAD | Joint Application Design (Aspire design workshops) |
| JRP | Joint Requirements Planning (Aspire requirements workshops) |
K
| Abbreviation | Description |
|---|---|
| KAI | Knowledge Analysis and Intelligence |
L
| Abbreviation | Description |
|---|---|
| LB | Large Business |
| LB Oil and Gas | Taxation Office in LB that deals with Oil and Gas taxation issues |
| LC | Local Compliance |
| LDE | Last Date for Enquiry |
| LDF | Liechtenstein Disclosure Facility |
| LEL | Lower Earnings Limit |
| LID | Live Implementation Date |
| LOMR | Local Office Management Record |
M
| Abbreviation | Description |
|---|---|
| MAR | Managing Avoidance Risk |
| Master Risk | Now known as a CRMM Risk, or status ‘Master’. Used to work Caseflow cases and risks created through CRMM. It will act as a container for managing single or multiple cases within Caseflow and as a single control mechanism for those cases/risks associated with the Master CRMM Risk in terms of operational reporting, bulk updating and yield aggregation |
| MEA | Minerals Extraction Allowance |
| MIS | Management Information System |
| MIS | Management Information Statistics (generic term) |
| MS | Microsoft |
| MSB | Mid-Size Business |
| MSBWC | Mid-sized Business and Wealthy Compliance |
| MSD | Managing Serious Defaulters |
| MTDR | (This content has been withheld because of exemptions in the Freedom of Information Act 2000) |
| MTIC | (This content has been withheld because of exemptions in the Freedom of Information Act 2000) |
| MUID | Management Unit Identifier |
N
| Abbreviation | Description |
|---|---|
| NAL | Net Additional Liability |
| NAO | National Audit Office |
| NES | Needs Enhanced Support |
| NHC | National HUMINT Centre |
| NICs | National Insurance Contributions |
| NIM | National Insurance Manual |
| NINO | National Insurance Number |
| NISPI | NI Services to the Pension Industry |
| NMW | National Minimum Wage |
| NPPS | National Penalty Processing System |
| NPS toolkit | New Penalties Scheme Toolkit |
| NTL | Normal Time Limits |
O
| Abbreviation | Description |
|---|---|
| OA | Operational Accountants |
| ODF | Offshore Disclosure Facility |
| OLA | Overseas Leasing Allowance |
| Online Learning | e-Learning available via the Intranet or Internet. |
| Operational Reporting | Provide information about the work that is current- that is, in progress at that moment in time. These reports are work focused, and do not take into account any aggregated values; they are typically there to support a ‘Manager’ in doing the day to day operations of a team. In CRMM these are likely to be reports that will support a customer owner/CRM in monitoring the tasks that he has assigned to his ‘Customer Team’ members as part of a risk assessment. The information will be available ‘on-screen’ to a user as pre-defined reports. |
| OPS | Operational Planning System |
| OSPP | Ordinary Statutory Paternity Pay (after 6 April 2015 this is now Statutory Paternity Pay) |
| OUID | Organisation Unit Identifier |
P
| Abbreviation | Description |
|---|---|
| PAF | Post Office Address File |
| PAYE | Pay as You Earn |
| PBG | Public Bodies Group - deal with non statutory clearances within I&PB |
| PCSAF | Penalty Calculation Summary and Agreement Form |
| PD | Project Document |
| PD1 | Public Department 1 |
| PDAC | Penalty Decisions and Actions Checklist |
| PEU | PAYE Errors Unit |
| PIAF | Penalties Input and Authorisation Form |
| PIES | Personal Incidental Expenses |
| PILON | Payment In Lieu of Notice |
| PLN | Personal Liability Notices |
| PLR | Potential Lost Revenue |
| POA | Payment on Account |
| PoC | Proof of Concept |
| POCA | Proceeds of Crime Act |
| Potential Amount | This is the amount of money that a Tax Specialist believes to be at stake for a CRMM Risk. Input manually. It is made up of an Original and Latest value, and used as the basis for the Value Element of the PRS score |
| PN160 | Public Notice 160. The process by which HMRC investigates suspected dishonest evasion and attempted evasion of indirect taxes and excise |
| PN300 | Public Notice 300. The process by which HMRC investigates suspected dishonest evasion and attempted evasion of Customs duties |
| PRPC | Pega Rules Process Commander |
| PRS | Priority Risk Score |
| PRT | Petroleum Revenue Tax |
| PSE | Potential Selection for Enquiry |
| PTC | Personal Tax Compliance |
| PSA | PAYE Settlement Agreement |
| PSN | PAYE, SA & National Insurance |
| PSS | Pension Scheme Services |
| PST | Payroll Support Team |
| PT | Personal Tax |
| Pull | The process by which a Caseflow case is put under the CRMM access model (and associated with a CRMM Risk or Entity) |
| Push | The process by which a Caseflow case is released from the CRMM access model into ‘vanilla’ Caseflow |
| PVE | Payment Via Employer |
| PVT | Performance Volume Testing |
Q
| Abbreviation | Description |
|---|---|
| QRP | Quality Risk Plan |
R
| Abbreviation | Description |
|---|---|
| R&D | Research and Development (specialist teams in L&C dealing with R&D risks) |
| RAAM | Risk Assessment Aide Memoir |
| RAC | Release Assurance Check |
| RADAR | Risk Analysis and Data Assessment Reports |
| RBAT | Risk Based Approach to Testing |
| RBSA | Risk Based Systems Audit |
| Regime Risk Rating | Record of overall rating for a Tax Regime, plus scores against a number of criteria (for some Directorates) |
| Return Period | A start and end date related to returns (or accounting period) for a Tax Regime, with associated properties |
| Revenue Protected | An estimate of the value of revenue prevented from being repaid wrongly or fraudulently |
| Revenue Loss Prevention | Estimates the value of revenue HMRC has prevented from being repaid wrongly or fraudulently. Not held as a data item with CRMM, but will be part of the reporting of yield from 2011-12 |
| RFC | Request for Change |
| RID | Risk Initiation Document |
| RIS | Risk & Intelligence Service |
| Risk | An identified specific tax related issue that must be addressed by interaction with a customer to resolve (see CRMM Risk) |
| Risk Assessment | Process to analyse Tax Regime specific risks against a Customer, as part of a Business Risk Review |
| Risk Narrative | Text document outlining the Risks associated with a Customer |
| Risk Rating | Low and Non Low (see Business Risk Rating, Customer Risk Rating) |
| RLLB | Review of Links with Large Business |
| RM | Relationship Management |
| Roaming Profile | Some of the tolls used by HMRC staff can be used on any workstation. Others only on their nominated (home) workstation. Those that can be used anywhere are contained in the Users ‘Roaming’ profile. |
| RPS | Registered Pension Schemes |
| RRT | Risk Review Template |
| RTI | Real Time Information |
S
| Abbreviation | Description |
|---|---|
| SA | Self Assessment |
| SAO | Senior Accounting Officer |
| SAFE | Strategic Accounting Framework Environment |
| SAP | Statutory Adoption Pay |
| SAV | Shares and Assets valuation |
| SAYE | Save as you earn |
| SCEC | HMRC Small Company Enterprise Centre (SCEC) deals with enquiries from companies using the Enterprise Investment Scheme, Venture Capital Trust scheme, Corporate Venturing Scheme and Enterprise Management Incentives |
| SCON | Scheme Contracted out Number |
| SCR | Special Customer Records. Systems require additional accreditation to store these, which relate to protected individuals. CRMM will not hold secure records. |
| SCRx | This is the automated system that filters taxpayer data to remove SCR data |
| SCU | Service Company Unit |
| Sector | This is the categorisation applied to Customers dependent on their predominant business trade/activity (for example Automotive, Rail and so on). Within CRMM, this will be used as such by LBS. Other Divisions will use the Sector for different values as appropriate for that Division - for example L&C will use the Sector to indicate the Business Unit to which a customer is assigned (for example North East) |
| SEES | Shared Expertise to Exploit Software |
| SI | Special Investigations |
| SIP | Sponsored Information Package |
| SLD | Student Loan Deductions |
| SME | Small & Medium Enterprise |
| SMP | Statutory Maternity Pay |
| SOP | Standard Operating Procedure |
| SP | Statutory Payments |
| SPM | Special Project Manager |
| SPOC | Single Point of Contact |
| SPT | Specialist Personal Tax |
| SRO | Senior Responsible Officer |
| SRP | Special Rate Pool formerly grouped under as Long Life Asset |
| SRU | Strategic Response Unit |
| SRU | Strategic Risk Unit |
| SSP | Statutory Sick Pay |
| Standing Data | Data associated to Customers and Entities (not risk or transactional based data) |
| STEM | Status/ETHO MIS |
| Strategic MIS Reporting | Gives a view of aggregates, groupings and trends over time. Allows a view back at data over time |
| Subsidiaries | Synonymous with Entities |
| SWI | Standard Working Instruction |
| System | These are applications (mainly financial) which are used within the Customer and entities (for example SAGE) |
T
| Abbreviation | Description |
|---|---|
| T&DV | Tax and Duty Value |
| T&E | Trusts and Estates |
| TALA | Tax Administration Litigation & Advice |
| TAS | Taxes Award Scheme |
| Tax Regime | A head of tax (as defined in Caseflow). Examples are CT, VAT, IT, CGT |
| Tax Specialist | Business role for a specialist carrying out investigation into taxpayers. Also System Actor for this role |
| Tax Specialist Support | System Actor - provides cover and support for the Tax Specialist |
| TDP | Tactical Delivery Plan |
| TE | Tax Effective |
| TEEL | Targeted Education Enabling Leverage |
| TIPs | Tactical & Information Packages |
| TMA | Taxes Management Act |
| TPG | Transfer Pricing Group |
| TPQ | Tax Professional Qualification |
| Transfer Package | Term user specifically for the transfer of one or more Entities. The collection of Entities will form a transfer package which will be transferred to the target Customer |
| Transfer Process | The process used to describe the transfer of one or more Entities or an entire Customer within Directorate and between Directorates |
| TRG | Technical Risking Group |
| TRS | Time Recording System |
| TRUCE | Transaction Risking Upstream in the Connect Environment |
| TS | Tax Specialists |
| TSA | Trade Sector Advisors |
| TTQT | Tax Treatment Qualifying Test |
| TURN | Traders Unique Reference Number |
U
| Abbreviation | Description |
|---|---|
| UCRE | Pre-repayment Credibility |
| UI | User Interface (screen/window) |
| UKBA | UK Border Agency |
| UK GAAP | UK Generally Accepted Accounting Practice |
| UK IFRS | UK International Financial Reporting Standards |
| Umbrella Customer | Generic term used to describe the ‘parent’ owner for one or more Entities beneath it. Term now superseded by the term ‘Customer’ |
| URN | Unique Reference Number |
| Use Case | A use case describes the interactions between one or more Actors and the system in order to provide an observable result of value for the initiating actor. The functionality of a system is defined by different use cases, each of which represents a specific goal (to obtain the observable result of value) for a particular actor. Each use case is associated with a goal of one of the actors |
| User | Any person engaged in using Caseflow or CRMM |
| UTR | Unique Taxpayer Reference |
V
| Abbreviation | Description |
|---|---|
| VRN | VAT Registration Number |
| VO | Visiting Officer |
| VR | Verification Reference |
W
| Abbreviation | Description |
|---|---|
| WDA | Writing Down Allowance |
| WDV | Written Down Value |
| WFM | Workflow Manager |
| WFTC | Working Families Tax Credit |
| Workbasket | BPM term for a collection of work (for example notifications, work items, BFs) for a team of people |
| Worklist | BPM term for a collection of work (for example notifications, work items, BFs) for a specific Actor/Individual |
| WRA | Working Rule Agreements |
X
| Abbreviation | Description |
|---|---|
| XBRL | Extensible Business Reporting Language |