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Chapter TCRM3344

Document Cited in Related
Vincent
Published date12 April 2016
Record NumberTCRM3344

Approach to Tax Compliance is about assessing the customers’ tax strategy and relationship with HMRC. The CCM and Tax Specialists should consider how open and transparent the customer is, as well as any evidence of tax planning that does not support genuine commercial activity or is contrary to the intentions of Parliament.

HMRC operates a CCM model for our largest customers because we recognise that our customers have a range of diverse and complex needs. Our aim is to form a collaborative relationship which allows our customers to pay the right tax at the right time. The benefits of this model include the ability to examine unusual or complex transactions in real time, this allows HMRC and the customer to come to a shared understanding of the correct tax treatment in good time. This arrangement requires an ongoing commitment from both HMRC (whose interactions will be led by the CCM in this case) and the customer.

Low Risk indicators 1 to 4 may involve an increased level of interaction between the customer and HMRC, requiring both parties to work together in order...

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