HMRC’s temporary Customer Compliance Manager model

HMRC are currently trialling a temporary Customer Compliance Manager model (tCCM). This service provides temporary one-to-one support to mid-sized businesses which are experiencing considerable difficulties in managing their tax affairs, are in crisis, are facing uncertainty or planning for growth.

HMRC have provided the CIOT with a slide-pack (see below) which provides guidance on how mid-sized businesses can apply for a tCCM, as well as working examples of tCCM/customer relationships including:

• How a tCCM supported a large manufacturing business with large repayments outstanding which was having a significant impact on cash flow.
• How a tCCM brought together multiple long-running enquiries on a retail business, providing much needed certainty to the business by ensuring all enquiries were routed by the correct contact points.
• How a tCCM provided support to a rapidly expanding tech firm which had undergone multiple acquisitions, ensuring correct statuses were recorded avoiding penalties for dormant entities.

The tCCM trial is currently being evaluated by HMRC and may be subject to change. The evaluation is due to conclude in summer 2023 and further details of the future model will be shared by HMRC with us then.

Temporary Customer Compliance Manager (tCCM) Model - HMRC slides