HMRC internal manual – Imposing a sanction on a relevant person with a Customer Compliance Manager

On 23/01/2025, Her Majesty’s Revenue and Customs (HMRC) updated its internal manual regarding Imposing a sanction on a relevant person with a Customer Compliance Manager. The update emphasizes the importance of informing the Customer Compliance Manager (CCM) before raising a sanction against a large business, highlighting their role in overseeing HMRC compliance activity and potential concerns they may raise with proposed sanctions.