CH600120 - The One to Many Approach: introduction: what is one to many?
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One To Many, describes a single, common approach to more than one customer, designed to influence their actions positively and promote compliance.
It can be upstream, for example, communication and education; or it can be downstream, for example, a tailored set of compliance interventions managed in a common way. This includes communications, both digital and non-digital issued directly to customers or through an intermediary, agent or third party to be shared wider.
The approach must be used in a way that is proportionate to the compliance risks and customer behaviour. There are various methods of delivering activities including issuing a single letter to multiple customers, using digital channels such as Personal Tax Accounts, emails, SMS texting. You can send letters to intermediaries/agents to share wider.
An OTM approach is an example of where HMRC uses our 鈥減romote, prevent, respond鈥� strategy within the Compliance Toolkit.
This approach means we set out:
- what we want customers to do and why
- what happens if customers do or do not respond
- what follow up respond activity we will undertake
- how we will measure whether the approach is successful.
If you want to ask the customers to provide additional information or records to show that their tax affairs are correct in response to receiving an OTM communication, you must open a compliance check by following the guidance at Customer Compliance Guidance Hub and any other guidance relevant to your tax regime or make it clear within the OTM activity that when they are asked to provide information voluntarily that there is no obligation to provide the information. If you plan to open a compliance check to multiple customers within a specific timeframe, your activity will be subject to CCG One to Many governance.
Activity out of scope:
- Verbal presentations to groups or individuals
- Formal notices covered by legislation