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 to manage the relationship with
the 2,000 largest businesses in order to improve the handling of issues
- Customer Co-ordinators (introduced in June 2010) to provide a single
point of contact for the remainder of large businesses
- 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
On this page:
Who gets a Customer Relationship Manager/Customer
Co-ordinator?
All businesses in the Large Business Service (LBS) and the largest
in Local Compliance (Large & Complex) (L&C) are allocated Customer
Relationship Managers (CRMs). Overall around 2,000 of the large business
population have been allocated CRMs. CRMs are generally allocated
when
a business' turnover exceeds £200 million.
However, certain other criteria are used including:
- businesses that fall under the Senior Accounting
Officer legislation
- businesses whose tax affairs are being dealt with under the High Risk Corporates
or Managing Complex Risks Programmes
- a business where it has been agreed between HM Revenue & Customs
(HMRC) and the business that the level of complexity/tax risk involved
requires the appointment of a CRM
- partnerships with a turnover exceeding £60 million
For the remaining 8,400 large businesses HMRC operates relationship
management through Customer Co-ordinators (CCs) who act as a single
point of contact between the customer and HMRC. They also enable a joined-up,
holistic approach to risk.
A business will be allocated a CC if it has a turnover of between £30
million and £200 million or more than 250 employees.
L&C allocates CRMs or CCs to the largest partnerships with which it deals.
Senior Accounting Officer legislation
High Risk Corporates or Managing Complex Risks Programmes
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About the Large Business Service
The Large Business Service (LBS) is responsible for working with the
UK’s largest businesses on a range of taxes, duties and regimes,
and works collaboratively with colleagues across HMRC in tackling risk
and providing customer service. LBS employs tax specialists, accountants,
auditors and is supported in its work by other tax specialists from
across HMRC. The LBS looks after 770 of the largest businesses in the
UK.
Find out more about the Large Business Service
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About Local Compliance (Large & Complex)
Local Compliance (Large & Complex) (L&C) is responsible for working with the remaining large businesses on a range
of taxes, duties and regimes. L&C employs specialist teams covering areas including International Issues, Research
and Development, Transfer Pricing, Large Partnerships, and Tax Avoidance/Partial
Exemption. L&C is supported in its work by other specialist teams in Local Compliance and
across HMRC.
Find out more about
Local Compliance (Large & Complex)
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Customer Relationship Managers
The primary role of the Customer Relationship Manager (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.
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What are the benefits to businesses managed by Customer
Relationship Managers?
Customer Relationship Managers (CRMs):
- improve handling of issues
- focus resource on the highest risks ensuring more efficient resolution
of the priority issues
- increase certainty through the introduction of a non-statutory
business clearances process
- deliver a more consistent cross-tax response arising from integrated
risk assessments
- offer timely responses to queries and requests for clearance
- provide up to date information on how issues are progressing and
when to expect a response to a request
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Customer Co-ordinators
Large and Complex customers who do not have a Customer Relationship
Manager have a Customer Co-ordinator (CC). The role of the CC is to
ensure that the service HMRC provides is both professional and joined
up.
Customer Co-ordinators:
- are a named point of contact with oversight of the issues for that
business
- can direct the business towards appropriate specialists and published
information
- follow up issues within HMRC to ensure they are concluded within
an agreed timeframe
- maintain a single up to date overview of the customer, their issues
and risks
- contact their businesses when necessary to make them aware of any
significant HMRC development
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What are the benefits to Customer Co-ordinator businesses?
Customer Co-ordinators provide large businesses with a single point
of contact and a helpful way into HMRC. By offering a direct link to
a Tax Specialist, issues can be raised and resolved quickly, minimising
any burden to the business. Many customers have said how much they value
having a named contact.
Understanding and supporting customers means that HMRC can focus highly
skilled tax professional resources away from low risk businesses whilst
increasing overall levels of tax compliance by concentrating on the
issues and businesses that present the highest tax risk.
- Providing early certainty through meaningful dialogue, face to
face if it is the best option, means HMRC can help businesses in real
time.
- Clarity and efficiency on resolving issues helps all parties plan
their resources.
- Effective communication and consultation helps minimise the impact
of operational and policy processes on businesses.
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What do I do if I think I should have or need a Customer
Relationship Manager or Customer Co-ordinator?
If you think your business meets the qualifying criteria and does not have a
Customer Relationship Manager (CRM) or Customer Co-ordinator (CC) or
if you have special circumstances requiring a CRM or CC, HMRC would
be happy to discuss this with you.
If your business meets the criteria for a Customer Co-ordinator please email
Rod Kerr.
If your business meets the criteria for
a CRM, please contact HMRC using the details for the Large Business
Service (PDF 13K)
Send an email to Rod Kerr
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