Taxing large businesses

HMRC?s large business directorate should continue to develop detailed plans for making effective use of upcoming improvements to IT systems and risk identification, with particular focus on how it will make greater use of advanced data analytics and profiling

HMRC's large business directorate should improve the quality of the data it records on its IT systems to improve its understanding of productivity ? this should include ensuring caseworkers consistently record details about how each compliance intervention is identified and resolved, and which compliance risk each intervention relates to

HMRC?s large business directorate should continue to improve how it communicates to large businesses under investigation the clear purpose of any data it requests as part of a consistent approach across compliance interventions ? recognising the often high administrative burden involved, it should be precise and circumspect with any requests

HMRC?s large business directorate should explore any barriers it faces in using more of the legislative powers it has to tackle egregious behaviour by large businesses, particularly its special measures regime, which HMRC designed to act as a deterrent but which it has never utilised

HMRC?s large business directorate should ensure it carries out detailed planning and analysis to inform its approach to potentially expanding cooperative compliance to more businesses ? this should include further analysis to inform how many, and which, businesses to include, a cost-benefit analysis to assess different options, and a plan for monitoring and testing the impact of any changes

HMRC's large business directorate should build on the areas of good practice we have identified in this report, including how it measures and monitors productivity and how it prioritises what it considers as high-value interventions, to identify what is working well in its approach and share its learning and insights with other compliance directorates in HMRC