ECSH32926 | Health and safety and extra support

There are many reasons why a customer may need extra support, these include mental health, abuse and capability. Some of these reasons can exist throughout the life of the check whereas others may be one-off life events such as moving house or bereavement.

You should remember that any customer who contacts HMRC may initially feel some stress or anxiety or both about their situation. You must support all customers empathetically and effectively.

You should consider if a customer requires extra support at each stage of a compliance check.

For guidance on how to identify if a customer may need extra support, how to put through a referral to the Customer Compliance Group Extra Support Team, and some examples of reasonable adjustments, see Customers who require extra support

For guidance if you are dealing with a customer at risk of harm, see Emergency Help card - customer is at risk of harm (hmrc.gov.uk)

For managers guidance for pre and post advice on dealing with customers at risk of harm, see Managers Helpcard - Emergency Process for dealing with customer at risk of harm (hmrc.gov.uk)