Building a better relationship with our large business customers has enabled us to improve our commercial awareness and focus resources on the biggest, most significant tax risks. This has improved our compliance results and customer satisfaction so has proved to be a cost-effective model for ensuring the ongoing compliance of our large business customers. Our approach to risk has been supported by the risk management framework. Despite making progress there is more we can do, and in future, we hope to improve resolution of issues by working more in ‘real time’.