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Contents

Official guidance
Oil Taxation Manual

OT18500 · PRT compliance

  • OT18510 · Risk factors and distinctive features of the tax
  • OT18520 · Changes in approach to the management of risk
  • OT18530 · LB operating model - the role of the CRM in PRT
  • OT18540 · Tax compliance risk management process guidance
  • OT18550 · The new approach to governance and delivery
  • OT18560 · The relationship with low risk customers
  • OT18570 · Responding to specific returns, claims and notification from a low risk customer
  • OT18580 · Joint Venture Claims - Confidentiality
  • OT18590 · Clear errors
  • OT18600 · Risk assessment - evaluating potential sources of risk against all available information
  • OT18610 · Risk assessment - the process
  • OT18620 · Risk assessment - mandatory work, projects and campaigns
  • OT18630 · Risk assessment - regime integrity work
  • OT18640 · Risk assessment - the risk review process
  • OT18650 · Risk assessment - first claims and continuing audits
  • OT18660 · Risk working - PRT / accounts reconciliations
  • OT18670 · Risk working - time limits and expenditure claims
  1. PRT compliance: contents
  2. PRT compliance: LB operating model - the role of the CRM in PRT

OT18530 | PRT compliance: LB operating model - the role of the CRM in PRT

From HM Revenue & Customs · Oil Taxation Manual

A key feature of the LB Operating Model is the introduction of the Customer Compliance Manager (CCM) role. CCMs now have a significant role in PRT compliance.

The CCM has the main role in determining the tax status of the customer. He or she will have an active interest in all phases of the working of an enquiry particularly where there are relationship considerations.

The introduction of the CCM role means that there is a need to dovetail the PRT team’s need to manage specific risks into the CCM’s wider management responsibility for the group.

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