Customer compliance manager (CCM)

Copyright © 2026 LexisNexis
Produced by a Tolley Corporation Tax expert
Corporation Tax
Guidance

Customer compliance manager (CCM)

Copyright © 2026 LexisNexis
Produced by a Tolley Corporation Tax expert
Corporation Tax
Guidance
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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 Directorate (LBD). LBD customers have a turnover of £200 million or above, turnover below £200 million but with complex tax affairs or operate within a business sector that is complex.

Guidance regarding the CCM role can be found on the GOV.UK website.

Risk assessment

It is HMRC’s policy to classify its largest businesses on a compliance spectrum from low risk, moderate risk, moderate–high risk to high risk. A business risk review is undertaken for this purpose. See the Business risk review guidance note for further details of this process.

This means that the largest businesses can face rigorous and recurring scrutiny from HMRC if they are not classed as low risk. Conversely, businesses classed as low risk will have the bonus of reduced interventions but will still face the risk review process on a three-year cycle and will need to handle their tax affairs with HMRC on a real

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  • 27 Oct 2025 15:30

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