Source · Select Committees · Public Accounts Committee
Recommendation 17
17
HMRC prioritises additional support to large businesses for managing significant tax revenue risks.
Conclusion
We asked HMRC why it provided additional support to large business. HMRC told us customer compliance managers were there to manage the risks large business pose to tax revenue and not to give them a better 25 HMRC has reported the change for small businesses was not statistically significant, year on year. C&AG’s Report, para 3.3 26 Qq 33, 35 27 HMRC, The HMRC Charter, updated 30 July 2024 28 C&AG’s Report, para 3.18 29 HMRC, HMRC internal manual: Customs Civil Penalties Guidance, updated 28 October 2024, section CCPG21500–HMRC roles: role of Customer Compliance Manager 30 HMRC, HMRC’s compliance approach for large businesses, updated 10 April 2024, section Customer Compliance Managers 12 service. It said its approach was to “man–mark” each large business to understand the risks they pose and their attitude to tax compliance, and then decide the resources HMRC need to deploy to tackle the risks.31 31 Q 25 13 2 HMRC’s compliance performance and use of technology HMRC’s compliance performance