Every year HMRC conducts surveys with its larger business customers to understand their perception of HMRC. The 2014 surveys have just been published and have some interesting results. Part of the background to this survey is the formation of the Large Business Directorate, which combined the 800 groups of companies and large partnerships dealt with by the Large Business Service (LBS) with the 1,300 businesses covered by the Large and Complex section of Local Compliance.