HMRC is considering expanding the cooperative compliance model to businesses that currently sit within its mid-sized business team.14 HMRC told us that over the next 12 to 18 months it is going to explore what aspects of cooperative compliance might be applied to other businesses, to determine whether it should apply the same customer compliance manager model or a more graduated approach.15 HMRC said that it needs to test the cost and value of these different approaches before it can make a decision on if and how it will expand cooperative compliance.16 The special measures regime