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HMRC acknowledge that many businesses managed by its Large Business (LB) directorate are large multinational enterprises and are generally inherently complex. Although a review of the business landscape will be recorded in the BRR+ template, it will not be assessed or form any part of the BRR+ scoring process. Instead the emphasis of the enhanced BRR+ is to encourage appropriate behaviors (Systems and Delivery, Internal Governance and Approach to Tax Compliance).

This section will be completed by the CCM. »Ê¹ÚÌåÓýapp CCM should comment on:-

• »Ê¹ÚÌåÓýapp size, scope and depth of business and tax interests.
• »Ê¹ÚÌåÓýapp complexity of international structures and financing.
• »Ê¹ÚÌåÓýapp degree and pace of change within the business.

»Ê¹ÚÌåÓýappse comments will describe the context in which the subsequent behavioral risk markings have been decided. Some aspects of these factors inevitably create their own risks and can make it more challenging for customers to comply with their tax obligations. However, the largest and most complex businesses are capable of being classified as Low Risk if they mitigate these risks by meeting the behavioral indicators for Systems and Delivery, Internal Governance and Approach to Tax Compliance.