ECSH32625 - Visits to a HMRC Large Business

Introduction

Where you have a case which involves an HMRC Large Business, you must be aware that there are additional factors to consider before you make initial contact and throughout your compliance check.

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You may find that the business is both an HMRC Large Business and an ECS Large Trader.

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What to consider

You must follow the Standard Working Instructions (SWI) within the Compliance Check Framework of the Knowledge Library for visits to HMRC Large Businesses. This explains the PORATO system (Planning – Overview – Registration – Anti-money laundering risk assessment and procedures – Testing – Outcome).

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You may need to consider the locations of the premises if there are more than one [ECSH 32630  Visits to a business with a large number of branches].

As best practice, you should appoint a deputy to ensure business continuity. This is where another caseworker is appointed to deputise for you in long periods of absence if required, or for example, as another point of contact for caseworkers if you have coordinated multiple branch visits. It may also provide a development opportunity for caseworkers who have not worked a large business case before. You should discuss any arrangements with your manager.

Some businesses pay the Economic Crime Levy, this is not something Economic Crime Supervision deals with. For more information, see ECSH 26000 Economic Crime Levy.

What to consider if the business is an ECS Large Trader

If the business is an ECS Large Trader, and you are unable to view registration details from ETMP, you should contact the ECS Large Trader team. See ECSH 44390 Large Trader Registration].