TCRM4200 | Risk Assessment: Sources of information

The latest version of the LB Risk Assessment Guidance provides a comprehensive set of material to help CCMs and specialists carry out Risk Assessments. The following key risk areas show some of the other information sources we may use to evaluate returns for potential risks.

Key risk areas

• company website

• press releases or cuttings

• industry sector reports

• guidance on typical tax risk areas - generic and sector specific

• guidance on typical process or system risks

• national campaigns

• financial statements (group and local)

• tax returns and computations

• HMRC enquiry history