TCRM2000 - Managing our relationship with large business customers: contents

Introduction

This guidance is for Large Business Customer Compliance Managers and their customers. It explains our approach to working with large business customers to manage their tax compliance risk. The key to this approach is to build and maintain effective relationships with our customers and also to determine the level of risk a customer represents so that we focus resources on the areas of highest risk.

This guidance does not cover recording of activity or risk in HMRC systems which have their own separate guidance.

1. TCRM2100

   Definitions
2. TCRM2200

   Building effective relationships
3. TCRM2210

   HMRC Framework for Co-operative Compliance
4. TCRM2300

   Overview of the TCRM process
5. TCRM2400

   Working with Low Risk customers
6. TCRM2500

   Working with customers who are not Low Risk