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Contents

Official guidance
Tax Compliance Risk Management

TCRM2460 · Managing our relationship with large business customers: Working with Low Risk customers: Customer-initiated activity: Introduction

  • TCRM2461 · Clear errors
  • TCRM2462 · Retrospective enquiries
  • TCRM2463 · Voluntary Disclosures & Error Correction Notices
  1. Managing our relationship with large business customers: working with Low Risk customers: contents
  2. Managing our relationship with large business customers: Working with Low Risk customers: Customer-initiated activity: Introduction: Contents

TCRM2460 | Managing our relationship with large business customers: Working with Low Risk customers: Customer-initiated activity: Introduction: Contents

From HM Revenue & Customs · Tax Compliance Risk Management

General

We will carry out customer-initiated work on:

  • specific issues or areas where there is uncertainty and the customer expects the matter to be something we would want to enquire into;

  • clearances;

  • systems assurance;

  • clear errors that the customer brings to our attention;

  • risks identified retrospectively; and

  • Error Correction Notices for certain indirect taxes (subject to de minimis limits).

Contents3 entries

  1. TCRM2461Managing our relationship with large business customers: Working with Low Risk customers: Customer-initiated activity: Introduction: Clear errors
  2. TCRM2462Managing our relationship with large business customers: Working with Low Risk customers: Customer-initiated activity: Introduction: Retrospective enquiries
  3. TCRM2463Managing our relationship with large business customers: Working with Low Risk customers: Customer-initiated activity: Introduction: Voluntary Disclosures & Error Correction Notices
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