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
imgtext

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

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
TAKE A FREE TRIAL NOW
Powered by Tolley+™
  • 27 Oct 2025 15:30

Home/ Tolley Tax Guidance/ Corporation Tax / Risk management and governance

Popular Articles

Personal Tax

Foreign tax relief

Foreign tax reliefIncome and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting

14 Jul 2020 11:44 | Produced by Tolley Read more Read more
tag-icon Tax Returns
Employment Tax

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more Read more
tag-icon Autumn Budget 2025
Value Added Tax

VAT registration ― artificial separation of business activities (disaggregation)

VAT registration ― artificial separation of business activities (disaggregation)This guidance note should be read in conjunction with the VAT registration ― compulsory guidance note and is relevant to persons established or resident in the UK. Persons that are not established or resident in the UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more