TCRM3345 - The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Risk Assessing Across Taxes: Overall Risk Rating

The CCM will be responsible for completing the overall risk rating and summary. The CCM will work closely with the individual Tax Specialists and Audit Specialists in order to understand the risk ratings provided for each regime.

The overall risk rating is not a straight combination of the individual regime ratings nor is it a weighting process. The overall risk ratings will be a representation of the CCM’s knowledge of the group as a whole with the individual regime scores and commentary from the individual Tax Specialists and Audit Specialists feeding into.

The overall risk rating, and individual regime ratings, will be presented on the BRR+ templates to the customer. These templates can be viewed in TCRM6000.