Customer compliance manager (CCM)

Produced by a Tolley Corporation Tax expert

Corporation Tax

Guidance

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

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Owner-Managed Businesses

Allowable deductions for employee-related expenses

Allowable deductions for employee-related expensesThis guidance note covers the tax treatment of some common types of trading expenditure relating to employees. Some of these are disallowable under general principles, for example the wholly and exclusively test or capital versus revenue expenditure.

14 Sep 2022 09:49 | Produced by Tolley Read more

Personal Tax

Payment of the remittance basis charge

Payment of the remittance basis chargeRemittance basis chargeThe remittance basis charge is an annual charge payable by ‘long-term’ UK residents for the privilege of claiming the remittance basis.Taxpayers who wish to utilise the remittance basis (but do not qualify for it automatically) must pay

14 Jul 2020 12:52 | Produced by Tolley Read more

Employment Tax

Parking provision and expenses

Parking provision and expensesCar parking facilities at or near to the employee’s workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting

14 Jul 2020 11:09 | Produced by Tolley Read more

��˾��ҹ��