½Û×ÓÊÓƵ

Customer compliance manager (CCM)

Produced by a Tolley Corporation Tax expert
Corporation Tax
Guidance

Customer compliance manager (CCM)

Produced by a Tolley Corporation Tax expert
Corporation Tax
Guidance
imgtext

A customer compliance manager (CCM), formerly known as a customer relationship manager (or CRM), is a senior professional appointed by HMRC for businesses dealt with by the Large Business Service (LBS) and for a selection of businesses dealt with by Local Compliance (Large and Complex) (L&C). LBS customers have a turnover of £600 million or above, or assets of £2 billion or more. An L&C customer is a business with turnover of £30 million or more or with more than 250 employees.

Generally, a CCM is allocated when the turnover of the business exceeds £200 million. Where there is no CCM for an L&C business, a customer coordinator will be appointed. Guidance regarding the CCM and customer coordinator roles can be found on the GOV.UK website.

Risk assessment

It is HMRC’s policy to classify its largest businesses as either low risk or not low risk, although occasionally expressions such as ‘intermediate’ can be encountered. A business risk review is undertaken for this purpose. See the Business risk review guidance note for further details of this process.

This

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Powered by

Popular Articles

Outright gifts

Outright giftsAn outright gift is the most straightforward type of gift. It simply involves the outright transfer of property from one person to another with no conditions attached.This type of gift is most suitable for clients who want to pass over modest amounts, or give to responsible and capable

14 Jul 2020 12:22 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

VAT registration ― artificial separation of business activities (disaggregation)

VAT registration ― artificial separation of business activities (disaggregation)This guidance note should be read in conjunction with the VAT registration ― compulsory guidance note and is relevant to persons established or resident in the UK. Persons that are not established or resident in the UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more

Furnished holiday lets

Furnished holiday letsThis guidance note sets out the qualifying conditions for a property let to be treated as a furnished holiday let (FHL) for tax purposes and the subsequent tax implications.Whether or not a property qualifies as an FHL can make an important difference to the taxation

14 Jul 2020 11:46 | Produced by Tolley Read more Read more