asked Her Majesty's Government:

Under the Varney delivery plan, how many large businesses managed by HM Revenue and Customs’ Large Business Service had (a) a high, (b) a medium, and (c) a low-risk rating from HM Revenue and Customs at the most recent date for which the figures are available; and what are the criteria for allocating these ratings to businesses. [HL4519]

At 1 June 2008, 238 large businesses managed by HMRC’s Large Business Service benefited from a low-risk relationship. HMRC does not allocate a medium- or high-risk rating.

Guidance on the criteria for allocating the risk rating is contained in the December 2007 HMRC publication, Tax compliance risk management: Guidance for LBS customers and staff. This is available on the HMRC website: www.hmrc.gov.uk/large-business/risk-framework-guidance.pdf.