TCRM - Tax Compliance Risk Management Process - Main Contents
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This guidance replaces that published in December 2007 and incorporates revisions following consultation with customers and staff. Increasingly, an important part of the Tax Compliance Risk Management of large business will be our new approach to Governance and Delivery. This approach is being progressively refined and implemented. However, at the time of publication, implementation is at a relatively early stage. The guidance reflects this transitional phase and therefore explains our approach in fairly broad terms.
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Introduction |
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Tax Compliance Risk Management Process |
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Annex A: Business Risk Review Template |
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Annex B: Business Risk Review - Assessment Indicators |
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Annex C: Business Risk Review Process - Flow Diagram |
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Annex D: Details of a Low Risk Relationship |
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Annex E: Details of Mandatory Work, Projects and Campaigns |
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Annex F: Regime Integrity Work |
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Annex G: Details of a Non-Low Risk Relationship |
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Annex H: Illustration of the Risk Management Process |
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Annex I: Action Plans |
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Annex J: Business Overview |
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Annex K: New approach to Governance and Delivery |
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Annex L: Frequently Asked Questions about Low Risk Relationships |
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
