Information about the High-Risk Wealth Programme
Updated 7 December 2022
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The High-Risk Wealth Programme
It is HMRC鈥檚 duty to ensure everyone pays the right tax under the law, regardless of wealth or status.
The High-Risk Wealth Programme (HRWP) aims to accelerate the resolution of some of the most complex and highest risk cases within the wealthy customer group.
Overview
HMRC introduced the programme聽in 2018 to:
- resolve tax issues and disputes within the wealthy customer population using agreement or litigation
- reduce risk for the future by influencing individuals to change their behaviour and their approach to tax planning
- improve the relationship between聽HMRC聽and its wealthy customer population
- 颈尘辫谤辞惫别听HMRC鈥檚 capability to deal with large and complex tax risks
HMRC聽chooses cases suitable for the programme by looking at the size of open risks across all taxes. We also consider wealthy individuals鈥� tax and relationship strategies.
Main elements
The main elements of the programme are:
- discussions taking place at a senior level between聽HMRC, wealthy individuals and their advisers
- HMRC聽working directly with these stakeholders to investigate and discuss any technical issues
- HMRC聽oversight of the programme through our involvement in a cross-directorate steering group
- the involvement of specialists from across聽HMRC聽and, where needed, external legal counsel
Decisions on each case are made in line with the聽Litigation and Settlement Strategy.