Select committee: Public Accounts Committee
Conclusion 9
9th Report - Large business tax compliance
Published 10 Jul 2026
Addressed to HM Treasury
Public Accounts Committee Large business tax compliance All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗
Conclusion (the committee's words)
HMRC is considering expanding the cooperative compliance model to businesses that currently sit within its mid-sized business team.14 HMRC told us that over the next 12 to 18 months it is going to explore what aspects of cooperative compliance might be applied to other businesses, to determine whether it should apply the same customer compliance manager model or a more graduated approach.15 HMRC said that it needs to test the cost and value of these different approaches before it can make a decision on if and how it will expand cooperative compliance.16 The special measures regime
From: Public Accounts Committee, 9th Report - Large business tax compliance (HC 86), 10 July 2026
Government response
The government responded to the whole report on 1 October 2026 (deadline 10 September 2026).