About the customer relationship management model

The relationship management model is based on mutual trust, transparency and resolving issues in real time, because the money and complexity involved makes this the most cost-effective way of improving both tax compliance and the customer experience. The model is a continuation of an approach for large business which has already been very successful to date, so it is evolutionary rather than a step change in the strategy. The model includes:

  • Customer Relationship Managers (CRMs) to manage the relationship with the 2,000 largest and most complex businesses in order to improve the handling of issues
  • risk assessments of customers against a published framework and resourcing to the highest risks
  • a non-statutory business clearance process to provide customers with pre-filing decisions on the tax treatment of transactions to increase certainty


The primary role of the CRM is to manage the relationship between the business and HMRC across all taxes and duties. This role includes being responsible for:

  • Preparing an integrated risk assessment for the business and then sharing the HMRC view of risk with the business. This aims to both identify and resolve any differences of view and to involve the business in planning future interventions.
  • Ensuring that interventions (for example, enquiries and systems audits) fully reflect the risks of the business and are carried out effectively and proportionately, making appropriate use of the range of specialist resource available within HMRC and ensuring that issues are resolved in line with HMRC's litigation and settlement strategy.
  • Managing the response to queries and requests for clearance from the customer to ensure they are handled in a timely fashion so that HMRC meets agreed deadlines. Keeping the business informed about how issues are progressing and exceptionally why some issues might take longer to deal with because of their inherent complexity or difficulty.

Read HMRC's commentary on the litigation and settlement strategy. (PDF 515K)