{"id":2188,"date":"2024-12-18T20:28:49","date_gmt":"2024-12-18T20:28:49","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=2188"},"modified":"2024-12-18T20:28:50","modified_gmt":"2024-12-18T20:28:50","slug":"business-tax-enquiries-take-note-by-amit-puri","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/business-tax-enquiries-take-note-by-amit-puri\/","title":{"rendered":"Business tax enquiries: take note by Amit Puri"},"content":{"rendered":"\n<p><em>Amit Puri helps you navigate potentially hazardous Business Risk Reviews and explains the role of the Customer Compliance Manager<\/em><\/p>\n\n\n\n<p>Whichever part of HMRC a comparatively larger business is the target of, these business enquiries are typically carried out by a team of officers. This calls for increased resources being required at the business\u2019 end \u2013 that is more people and time resources, and so more costs, too.<\/p>\n\n\n\n<p>These enquiries should not to be confused with regular compliance checks into simpler corporation tax (CT) returns, which typically focus on a single accounting period and sometimes just a handful of aspects. The complex business enquiries discussed in this article are those that significantly disrupt the owners\u2019 lives and\/or their finance team\u2019s and\/or their advisers\u2019.<\/p>\n\n\n\n<p><strong>What is a Customer Compliance Manager?<\/strong><\/p>\n\n\n\n<p>HMRC try to ensure continuity in terms of contact and a deeper industry specific understanding of the business. To do this, they appoint a dedicated Customer Compliance Manager (CCM, formerly known as a Customer Relationship Manager) for businesses managed by HMRC\u2019s Large Business directorate (LB).<\/p>\n\n\n\n<p>CCMs also take responsibility for a section of large businesses that fall within HMRC\u2019s Wealthy &amp; Mid-sized Business Compliance directorate\u2019s (WMBC) remit, formerly referred to as Customer Co-ordinators.<\/p>\n\n\n\n<p>HMRC\u2019s LB manage (and thus constantly review) the very largest businesses, which typically have an annual turnover of over \u00a3200 million, or lower where the business or the sector in which it operates in is complex. There are reportedly about 2,000 such large businesses operating in the UK.<\/p>\n\n\n\n<p>HMRC\u2019s WMBC enquire into businesses typically with an annual turnover of \u00a310 million or more, which they estimated numbering about 160,000 in 2023. Instead of a permanent CCM \u2013 as in LB \u2013 in WMBC the focus is on running the cross-taxes enquiries.<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/12\/Business-tax-enquiries-take-note-by-Amit-Puri.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Business tax enquiries take note by Amit Puri.\"><\/object><a id=\"wp-block-file--media-b8f7a583-6d95-48a8-a256-eba3143ac89c\" href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/12\/Business-tax-enquiries-take-note-by-Amit-Puri.pdf\">Business tax enquiries take note by Amit Puri<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/12\/Business-tax-enquiries-take-note-by-Amit-Puri.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-b8f7a583-6d95-48a8-a256-eba3143ac89c\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Amit Puri helps you navigate potentially hazardous Business Risk Reviews and explains the role of the Customer Compliance Manager Whichever part of HMRC a comparatively larger business is the target of, these business enquiries are typically carried out by a team of officers. This calls for increased resources being required at the business\u2019 end \u2013 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[63],"tags":[],"class_list":{"0":"post-2188","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-december-january-2024"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=2188"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2188\/revisions"}],"predecessor-version":[{"id":2190,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2188\/revisions\/2190"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=2188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=2188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=2188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}