ECSH32625 - Visits to a HMRC Large Business

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 intervention.

A HMRC Large Business is defined by the amount of its turnover or assets, for more information on this, see the Customer Compliance Group Directorate. You should note that an HMRC Large Business is different to an Economic Crime - Supervision (EC-S) Large Trader. EC-S Large traders are categorised as businesses with more than 66 registered premises. See ECSH45795.

You may find that the business is both an HMRC Large Business and an EC-S Large Trader.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You may need to consider the locations of the premises if there are more than one (see ECSH32630).

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 EC-S deals with. For more information, see ECSH26000.

What to consider if the business is an EC-S Large Trader

If the business is an EC-S Large Trader, and you are unable to view registration details from ETMP, you should contact the EC-S Large Trader team. See ECSH44390.