MLR3C7100 - Compliance checks involving visits: RTT Record
This information should be prepared by the RTT to businesses within a high risk group when they have identified sufficient risks to warrant an Intervention.
The RTT record will contain all the relevant information HMRC hold about a business and will be available on MICRA to relevant Officers depending on the type of Intervention that is most appropriate to address the risks that have been identified.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Officers must make themselves aware of the contents of the RTT record as the information they contain will be essential when planning an Intervention.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)