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Updates: Tax Compliance Risk Management

2024

15 August 2024 published amendments

2023

29 November 2023 published amendments

Templates

Updated internal BRR links

2022

26 August 2022 published amendments

The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Risk Assessing Across Taxes: Systems and Delivery

Sentence 'Does the customer meet the digital record keeping and return requirements for Making Tax Digital, where applicable?' added to section 1.

23 June 2022 published amendments

Executive summary

Updated to include Uncertain Tax Treatment

The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Deciding whether a customer is Low Risk

Updated to include reference to the Uncertain Tax Treatment legislation

The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Evidence to support the BRR+

Updated to include reference to Uncertain Tax Treatment legislation

10 May 2022 published amendments

Managing our relationship with large business customers: Definitions

Inclusion of Co-operative Compliance definition

9 May 2022 published amendments

14 February 2022 published amendments

Tax Compliance Risk Management: recent changes

Page archived – Old legacy update page no longer required.

Tax Compliance Risk Management: changes 21 December 2012

Page archived – Old legacy update page no longer required.

Tax Compliance Risk Management: recent changes

Page archived – Old legacy update page no longer required.

Tax Compliance Risk Management: recent changes

Page archived – Old legacy update page no longer required.

Tax Compliance Risk Management: recent changes

Page archived – Old legacy update page no longer required.

Tax Compliance Risk Management: recent changes

Page archived – Old legacy update page no longer required.

Tax Compliance Risk Management: update index

Page archived – Old legacy update page no longer required.

2019

30 September 2019 published amendments

Executive summary

Updated to incorporate the new BRR+ procedures

Managing our relationship with large business customers: working with Low Risk customers: withdrawal of Low Risk status

Updated to incorporate the new BRR+ procedures

Managing our relationship with large business customers: Working with customers who are not Low Risk

Updated to incorporate new BRR+ procedures

The Business Risk Review (BRR+): Overview

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Approaching the Business Risk Review (BRR+)

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Business Risk Review (BRR+) indicators: General

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Business Risk Review Assessment (BRR+) templates and narrative

Updated to incorporate the new BRR+ procedures

Business Risk Review (BRR+): Business Landscape

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Risk Assessing Across Taxes:Overview

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Risk Assessing Across Taxes: Systems and Delivery

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Risk Assessing Across Taxes: Internal Governance

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Risk Assessing Across Taxes: Approach to Tax Compliance

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR): Business Risk Review Assessment indicators: Contribution

No longer required.

The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Deciding whether a customer is Low Risk

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Evidence to support the BRR+

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Maintaining the audit trail

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Revisiting the BRR+: Low Risk customers

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Revisiting the BRR+: Customers who are not Low Risk

Updated to incorporate the new BRR+ procedures

The Business Risk Review (BRR+): Best Practice and Governance of BRR+ Status Reviews

Updated to incorporate the new BRR+ procedures

Risk Assessment: Revisiting the BRR+

Updated to incorporate the new BRR+ procedures

Risk Working: Action Plans: general

Updated to incorporate the new BRR+ procedures

Risk Working: Action Plans: Action Plans and litigation

Updated to incorporate the new BRR+ procedures

Templates

Updated to incorporate the new BRR+ procedures

2017

23 February 2017 published amendments

Templates

changed

changed

changed

changed

Replaced file

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