1.1 The CRF is a forum in which HM Revenue & Customs (HMRC) consults and communicates with representative organisations about changes to HMRC compliance checking activities, with a particular focus on the views of tax agents and their customers.
1.2 Specifically the purpose of the CRF is to:
a) encourage representative body input into the design and delivery of new compliance checking activities
b) help engage the wider agent community and HMRC operational staff in implementing changes to HMRC compliance checking activities.
2.1 HMRC provides the meeting Chair and Secretariat functions for the CRF.
2.2 The standing membership of the CRF comprises representatives from relevant HMRC directorates and the professional associations and institutes for accountants and tax practitioners, the Federation of Small Business and the Low Incomes Tax Reform Group. A list of current member bodies is attached below.
2.3 Subject to discussion between the Chair and standing members, other trade bodies and business representatives may be invited to meetings on an ad hoc basis as appropriate.
3.1 Meetings take place three times a year (indicatively: February, June, October) but may be called at other times if required.
3.2 The timing and length of meetings are flexible, taking into account the nature of the subjects under consideration.
3.3 HMRC aims to circulate draft agendas for forthcoming meetings four weeks in advance. Members then have five working days to comment and/or suggest items.
3.4 Final agendas are issued ten days before the date of each meeting.
3.5 Draft records of meetings are circulated within ten working days of each meeting, with a further five working days allocated for any comments.
3.6 A record of each meeting, including attendees, is placed on the CRF pages of the HMRC website within four weeks of each meeting.
4.1 The CRF functions as a sub-group of the Tax Agents and Advisers Steering Group (TAASG) and makes a short report to the TAASG after each meeting.
4.2 As appropriate, the CRF may establish informal sub-groups to deal with specific issues arising from the regular meetings.
4.3 Reports of the issues covered within these sub-groups and any decisions reached will be provided to the CRF.
5.1 The Secretariat maintains an issues log to record issues raised by members and show what actions have been taken to resolve them.
5.2 The issues log is available on the HMRC website and is updated after each CRF meeting.
6.1 The operation, terms of reference and membership of the Forum are periodically reviewed to ensure that it continues to meet its aims and objectives.
November 2007
AAT - Association of Accounting Technicians
ACCA - Association of Chartered and Certified Accountants
ATT - Association of Taxation Technicians
CIOT - Chartered Institute of Taxation
FSB - Federation of Small Businesses
ICAEW - Institute of Chartered Accountants England & Wales
ICAI - Institute of Chartered Accountants Ireland
ICAS - Institute of Chartered Accountants Scotland
IIT - Institute of Indirect Taxation
IPP - Institute of Payroll Professionals
LITRG - Low Incomes Tax Reform Group
ABI - Association of British Insurers
BCU - Business Customer Unit
CC - Central Compliance
LC - Local Compliance
RIS - Risk & Intelligence Service
