Customer compliance manager (CCM)

Produced by a Tolley Corporation Tax expert

Corporation Tax

Guidance

A customer compliance manager (CCM), formerly known as a customer relationship manager (or CRM), is a senior professional appointed by HMRC for businesses dealt with by the Large Business Service (LBS) and for a selection of businesses dealt with by Local Compliance (Large and Complex) (L&C). LBS customers have a turnover of £600 million or above, or assets of £2 billion or more. An L&C customer is a business with turnover of £30 million or more or with more than 250 employees.

Generally, a CCM is allocated when the turnover of the business exceeds £200 million. Where there is no CCM for an L&C business, a customer coordinator will be appointed. Guidance regarding the CCM and customer coordinator roles can be found on the GOV.UK website.

Risk assessment

It is HMRC’s policy to classify its largest businesses as either low risk or not low risk, although occasionally expressions such as ‘intermediate’ can be encountered. A business risk review is undertaken for this purpose. See the Business risk review guidance note for further details of this process.

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