HMRC wealthy team

HMRC has a ‘Wealthy Team’ as part of the Wealthy and Mid-sized Business Compliance Directorate (WMBC) which deals with the personal tax affairs of the UK’s wealthiest taxpayers.

The team exists in recognition of the fact that wealthy individuals may present a higher risk of tax loss due to the amounts involved in, and the complexity of, their tax affairs. Each taxpayer dealt with by the team is assigned to a specific team, which may include a Customer Compliance Manager (CCM), who acts as a point of contact for tax agents and taxpayers. The purpose is, for that team / CCM to develop an in-depth understanding of the taxpayer’s finances, behaviours and any associated compliance risks.

HMRC state that a CCM will be assigned to taxpayers with the highest levels of complexity or opportunity for non-compliance.

Wealthy individuals are defined by HMRC as those with incomes of £200,000 or more, or assets equal to or above £2m in any of the last 3 years. HMRC state that for the 2025/26 tax year,