While stakeholders were positive about HMRC’s co-operative compliance model and the corporate compliance manager model, they felt that the experience could be inconsistent and that HMRC should continue to build capability and increase consistency of experience to support continued improvement in large businesses’ experience of tax administration, according to the findings of the latest research into large businesses’ view of HMRC.

Businesses also emphasised the importance of reducing uncertainty across all taxes and duties and highlighted the implications of complexity and levels of change, particularly for those operating in the international environment. They also stressed the importance of timeliness in managing risk and uncertainty.