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Is it worth being ‘low risk’?

The publication of the 2006 Review of Links with Large Businesses signalled HMRC’s focus on understanding business better and improving relationships.

The development of risk assessments is part of this. The UK’s largest businesses are placed into two categories low risk and not low risk.

HMRC wants businesses to be classified as ‘low risk’ or at least moving towards low risk. The relationship and marking is driven by the Customer Relationship Manager (CRM) with the client and advisers.

HMRC is also using risk assessment and profiling with the 5 000 individuals dealt with by the High Net Worth Unit (HNWU). These taxpayers are also marked as low risk or not low risk.


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