Making a difference for our large business customers
The framework for a better relationship
The Review of Links with Large Business, published in November 2006, focused on outcomes designed to improve the attractiveness of the UK business tax administration. The Review made 14 recommendations and delivery has focused across four key themes:
- certainty through clearances and advance rulings
- tax risk management across employment and business taxes
- speedy resolution of issues
- clarity through effective consultation
We have met our commitment by implementing new processes that will deliver all the recommendations in the 2006 report, setting out the framework for a better relationship with business.
What have we delivered since November 2006?
We have made considerable progress, working closely with our large business customers and their advisers, but there are still significant challenges ahead as we begin to embed new ways of working. The key to success will be a mutual commitment from both HM Revenue & Customs (HMRC) and business to work together to build a better relationship founded on trust and open dialogue.
A new approach to transfer pricing
In the quarter to April 2008, average time taken to resolve cases settled during January to March 2008 - 24 months; average age of cases open at the end of March 2008 - 31 months.
In the quarter to July 2008, average time taken to resolve cases settled in the quarter to June 2008 - 38 months; average age of cases open at the end of June 2008 - 32 months.
The Large Business Advisory Board
The Large Business Advisory Board has provided our implementation team with support and direction at critical times during the year. We are grateful for their public sponsorship as we continue our programme of change.
If you’d like more details on the Review of Links, contact Angela Brown.
Review of links publications
- Framework for a better relationship (PDF 182K)
- Movement of businesses between Large Business Service and Local Compliance/Local Compliance Large Business Consultation Forum (February 2008)
- Update on Review of Links with Large Business:research summary (PDF 37K)
- HMRC's new approach to transfer pricing
- 2006 Review of Links with Large Business (PDF 217K)
- Making a difference: clarity and certainty (PDF 620K)
- Making a difference: delivering the review of links with large business (PDF 1.6MB)
- HMRC approach to compliance risk management (PDF 1.4M)
- HMRC consultation framework (PDF 136K)
- Programme of guidance improvements (PDF 110K)
- Statutory clearances and relevant contacts (PDF 142K)
- Roles and responsibilities of the CRM in the LBS (PDF 52K)
- Roles and responsibilities of Local Compliance Customer Managers
- Action Plans for the resolution of enquiries
