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(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Form completed by a customer giving authority to an agent or an individual to act on their behalf

A

AAA Approvals, Agreements and Authorisations (now grouped and named ‘Agreements’)
AAB Anti Avoidance Board
AAG Anti Avoidance Group
ABA Agricultural Buildings Allowance
Action Plan A plan for managing engagement or risk
Adjusted Emerging Amount The value of tax due for a specific CRMM risk. Derived from the Emerging Amount values of the Caseflow risk associated with a CRMM risk; a probability is applied to the value before aggregating up to Master CRMM risk level
AEO Approved Economic Operator
AEP Annual Earnings Period
Agreement HMRC has to provide formal approval, authorisation or agreement for certain types of business transactions or activities – for example, Customs Warehouse
AMAP Approved Mileage Allowance Payments
AP Accounting Period
APE Accounting Period End
APM Alternative Payment Method
ARTG Appeals Reviews and Tribunals Guidance
ASN Assessing Sub number
ASPP Additional Statutory Paternity Pay

B

B/F Brought Forward – a reminder set in the system
BBT Business Benefit Trusts
BCT Business Confidence Testing
BD app/BDAP Business Developed Application
BCU Business Customer Unit
BDCT Better Data for Corporation Tax
BI Business Intelligence (Aspire Delivery Area)
BIM Business Income Manual
BIS Department for Business, Innovation & Skills
BIU Business Information Unit
BOT Business Overview Template
BPM Business Process Management
BPM CoE Business Process Management Centre of Excellence (Aspire delivery area)
BRC Business Records Checks
BROCS Business Review of the Collection Services
BRR Business Risk Rating or Business Risk Review – see below
BRRat Business Risk Rating
BRRev Business Risk Review
BST Business Support Team
BSTP Business Specified Test Point
BT Business Tax
BU Business Unit
Business Synonymous with Customer
Business Risk Rating Record of overall rating plus scores against a number of criteria (for some Directorates). Note, SPT (HNWU) use Customer Risk Rating rather than Business Risk Rating
Business Risk Review Process to review the risks associated with a Customer
Business Risk Review Meeting External meeting with customer, to discuss BRR
Business Unit A geographical or functional group

C

C&IT Customs and International Trade
CA Capital Allowances
CA Counter Avoidance
CAAT Central Agent Authorisation Team
CAF Controlled Access Folder
CAG Customer Advisor Guide
CAM Cutover and Migration Document
CAR Charity, Assets & Residence
Case Conference Internal HMRC meeting to discuss risk assessments and ongoing risk management
Caseflow This is the name of the application used to manage interventions – and also the name of the service which comprises the Caseflow and NPPS applications, to which CRMM will be implemented
CaseTop This is the Documentum interface screen
Cash Collected The amount of tax and duties that are actually collected as a direct result of compliance work
CAW Corporate Audit Warehouse
CC Customer Coordinator (role used by L&C, for L&C customers who are not supported by a CRM)
Within the CRMM system, this role will be carried out by the Customer Owner system actor
CC Central Compliance (HMRC internal business unit)
CCC Component Collaboration Contract
CCF Compliance Checks Framework
CCG Cross Cutting Group
CDF Contract Disclosure Facility
A procedure for the civil investigation of fraud, effective from 31 January 2012 where there is suspicion of fraud
CDW Corporate Data Warehouse
CEPs Civil Evasion Penalties
Penalties that apply to some cases of dishonest evasion or attempted evasion of indirect taxes and excise
CEPT Central Exceptions Processing Team
CESA Computerised Environment for Self Assessment
CFD Certificate of Full Disclosure
CFS Caseflow (prefix used for the Caseflow ID)
CGT Capital Gains Tax
CH Compliance Handbook
CHAPS Clearing House Automated Payment System
CI Criminal Investigation
CIF Civil Investigation of Fraud
A procedure for civil investigation of fraud, effective within HMRC from 1 September 2005 under Code of Practice 9 (2005), for dealing with cases where there is a suspicion of serious fraud or dishonesty across either the Direct Tax or Indirect Tax regimes (or both). The CIF procedure was replaced by the Contractual Disclosure Facility (CDF) from 31 January 2012.
CIO Chief Information Officer
CIS Construction Industry Scheme
CISAT CIS Advisory Team
CIT Construction Industry Teams
CITB Construction Industry Training Board
CITDS Construction Industry Tax Deduction scheme
CITL Construction Industry Team Leader
CIU Compliance Intelligence Unit
Clearance Ruling Pre-agreement from HMRC of the tax principles applicable to future actions by a Customer or Entity.

Clearance applications are accepted by HMRC from businesses and their advisers where there is demonstrable material uncertainty about the tax consequences of transactions affecting their business.

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