The Inland Revenue has announced some changes to the customer base of the Complex Personal Returns (CPR) teams. The changes will lead to an increase of around 6,000 cases.
CPR teams deal with more complex tax returns or those of individuals with high levels of income. As before, cases will be identified by reference to high levels of income and/or wealth and some indication of actual or potential complexity with the tax affairs.
One specific change relates to directors of smaller companies. This year CPR teams will deal with some of these cases, for example where the director’s total income is high and different tax offices already deal with the director and the company.
For the first time there will also be a small number of transfers from CPR teams to other tax offices where the Inland Revenue believe that their affairs are no longer particularly complex.