SolvedECSH85825 | Imposing a sanction on a relevant person with a Customer Compliance Manager
From HM Revenue & Customs · Economic Crime Supervision Handbook
Some large businesses have a Customer Compliance Manager (CCM) who oversee all HMRC compliance activity.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Before raising a sanction against a large business, you must inform the CCM. If the CCM raises concerns with your proposed sanction, please speak to your manager.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)