IHTM09261 - Risk, Research and Liaison Team (RRLT): what the team does

The RRLT is part of Compliance Group. It

• carries out research ( IHTM09262) for risk assessors and Compliance Group investigators
• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• collects information for building its own RRLT database ( IHTM09288) for future use
• undertakes projects in areas where significant tax may be at risk
• liaises with DWP ( IHTM09267), local authority or National Minimum Wage Officer ( IHTM09268), Network Risk, Intelligence and Analysis Teams and CGT Clearance Section
• handles initially information received from foreign tax authorities under Double Taxation Conventions ( IHTM27161) on closed cases and when there is no file
• deals with requests from other HMRC offices for information on closed files
• traces tax files and file references for Compliance Group in Nottingham
• issues form 984 in appropriate Compliance Group cases
• monitors the operation of the 984 ( IHTM09211) and 982 ( IHTM09221) procedures
• handles work arising from comparing ALF records ( IHTM03291) and the Calendar of Grants ( IHTM09310).