What is the mininum amount of tax HMRC consider worth pursuing?

S D James made this Freedom of Information request to HM Revenue and Customs

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The request was partially successful.

Dear HM Revenue and Customs,

Within the Large Business office of HMRC, you run a risk assessment process for unpaid tax.

Please explain the risk assessment process, and in particular, the value of the minimum amount of tax you consider to be worth pursuing. Please provide the justification for the figure provided and any supporting evidence.

Yours faithfully,

S D James

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

Our ref: FOI2019/00328

Dear S D James,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 4th February which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
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The Team will arrange for a reply to be sent to you which will either
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Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

1 Attachment

Dear S D James,

I am writing in response to your request for information, received 4th

Yours sincerely,

HMRC Freedom of Information Team