ECSH32926 - Planning the intervention: health and safety and extra support
There are many reasons why a customer may need extra support, these include mental health, abuse and capability. Some of these reasons can exist throughout the life of the check whereas others may be one-off life events such as moving house or bereavement.
You should remember that any customer who contacts HMRC may initially feel some stress or anxiety or both about their situation. You must support all customers empathetically and effectively.
You should consider if a customer requires extra support at each stage of a compliance check.
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