Business Risk Review+ (BRR+): what large businesses need to know in 2026

What is Business Risk Review Plus (BRR+)?

The Business Risk Review Plus (BRR+) framework is central to how HM Revenue & Customs (HMRC) evaluates the tax compliance behaviours, systems and governance of the UK’s largest and most complex businesses. It provides a structured assessment of overall tax risk and plays a key role in determining the level of scrutiny a business may experience from HMRC.

BRR+ applies to organisations with a dedicated Customer Compliance Manager (CCM) within HMRC’s Large Business Directorate. This typically includes businesses with UK turnover over £200 million a year, companies forming part of multinational groups, and organisations with more complex tax affairs.