Customer Compliance Managers (CCMs) within the wealthy team provide a single point of contact for the taxpayer and their agent and develop an in-depth understanding of a wealthy individual’s financial affairs to identify risks and support the taxpayer to be compliant. The wealthy team has around 100 CCMs in post and, as at February 2025, had assigned a CCM to around 15,000 taxpayers it perceived to have the highest levels of complexity or opportunity for non-compliance (2% of wealthy individuals).19 HMRC told us that it deploys its CCMs according to those who pose the greatest risk and says they typically end up working on cases relating to individuals with wealth above £10 million. But HMRC acknowledged it may need to make changes to its risk model as part of improving its data and risking.20