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Large Business Service

We recommend:

• The Large Business Service (LBS)
  LBS co-ordinates work on direct taxes, National Insurance and indirect taxes and deals with the largest UK companies, employers and partnerships, who will often have complex tax and duty arrangements.

You may also want:

• LBS Operating Model
  We have published the LBS Operating Model, 'Working with Large Business'. This booklet describes how we in LBS will work with our customers to provide high quality customer service - joined up across United Kingdom direct and indirect taxes - and to help our customers understand and meet their tax obligations. In particular, 'Working with Large Business' identifies and describes five Key LBS Business Processes that, taken together, provide a clear picture of how LBS will operate from April 2006.

• HMRC approach to compliance risk management (PDF 1.69M)
  This document sets out HMRC's approach to compliance risk management for large business as a key part of its strategy for supporting UK business as a whole. It is aimed at chief executive officers, chief finance officers, tax directors and managers, their staff, advisors and other tax professionals, and describes
  • what we mean by tax risk and the criteria and information we use to assess it;
  • the process by which we conduct and agree risk assessments for large business customers; and
  • how, in future, we will vary our activities more clearly in response to risk, significantly reducing the number of checks and enquiries for low risk customers and increasing the intensity and effectiveness of our interventions for high risk customers." Link to 'HMRC approach to compliance risk management'