Guidance: Compliance checks: general information about compliance checks into large and complex businesses — CC/FS1c

This factsheet tells you about compliance checks into large and complex businesses.

This factsheet is one of a series. For the full list, go to GOV.UK and search ‘HMRC compliance checks factsheets’.

How we work with large and complex businesses

The tax affairs of the largest and most complex businesses are looked after by the Large Business part of HMRC. Each is allocated a Customer Compliance Manager (CCM) because of their size or the complexity of their tax affairs. The CCM manages HMRC’s compliance activities and the relationship between the business and HMRC across all taxes and duties. Our CCMs work with these large business customers to identify, check and manage tax risk.

Our goal is to build an open and trusting relationship with these businesses. To do this, we’ll:

We may however need to use our formal powers or issue an assessment notice under certain circumstances. For example:

We carry out checks into returns or other documents to make sure our customers:

We call these checks ‘compliance checks’.

If we start a check, we’ll tell you what we’re checking. We’ll ask you to give us any information or documents that we may need. If you are not sure why we’re asking for something, please tell us and we’ll explain why we need it.