TCRM3380 - The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Maintaining the audit trail
CCMs must ensure that they maintain a robust audit trail to support the decision they have made following the BRR+. This should include:
- the Customer Overview (CO) Document
- a completed overall Business Risk Review (BRR+) template containing comments and risk ratings from each relevant tax regime
- notes of discussions with specialists, including colleagues outside LB, where appropriate, to support the overall risk markings
- notes of meetings with the customer to discuss and agree the BRR+ across all tax regimes
- notes of meetings (at least yearly) with the customer to discuss the customer鈥檚 tax affairs and compliance
- copies of the customer鈥檚 documented tax strategy (if there is one);
- details of any intervention activity which has contributed to the CCM鈥檚 assessment of risk
- any evidence of customer鈥檚 internal governance, including the SAO certificate and the results of any tax or audit specialist activity on the company鈥檚 accounting arrangements
- for customers changing to or from Low Risk or High Risk, the BRR+ Customer Risk Category Amendment Template, as located in TCRM6000