Volume Compliance and Support Operations (VCSO)
In June 2026 we contacted HMRC to find out more about their newest front-line, operational directorate, Volume Compliance and Support Operations (VCSO). We had noticed a flurry of letters in recent months coming out of this new directorate, primarily offering taxpayers the opportunity to disclose offshore tax matters, using the Worldwide Disclosure Facility, and using the Let Property Campaign, as we all as directly running new compliance checks into landlords’ property rental businesses. So it was clear that VCSO was not only running tax disclosure facilities.
At the same time we did not see new tax disclosure nudge letters from ISBC (Individuals and Small Business Compliance) anymore, and more specifically any letters from the Campaigns and Projects team. It turns out that these teams were also transferred to VCSO.
Volume Compliance and Support Operations is the newest directorate in HMRC’s overarching Customer Compliance Group. This is large part of HMRC from which all compliance checks, investigations and compliance activities are carried out and coordinated from etc.
We asked HMRC many questions to understand the Volume Compliance and Support Operations better, so that we can advise our clients and prospective clients about the likely sources of information available to and / used by HMRC, how long enquiries and disclosures may take to be resolved, and the general modus operandi in VCSO.
What is Volume Compliance and Support Operations’ structure?
HMRC has confirmed that VCSO comprises three core business areas:
- Volume Compliance,
- Shared Operations, and
- Corporate Centre.
The compliance teams are primarily located in Newcastle, Cardiff, Leeds, Birmingham, Nottingham, Manchester, and Liverpool.
The Shared Operations and Corporate Centre teams are distributed across HMRC locations nationally.
Where have Volume Compliance and Support Operations resources come from?
In April 2026, at the beginning of the new 2026/27 reporting year, the Individuals and Small Business Compliance (ISBC) directorate was split into two separate directorates, “Small Business and Individuals” (SBI) and now VCSO.
The Volume Compliance part comprises all the previous Campaigns & Projects teams and resources, which accountants and tax practitioners might be used to seeing. Other teams, such as the Attacks against the System (AAS) and Marketed Non-Compliance (MNC) teams, have joined the new directorate but from other parts of the former ISBC directorate and are part of the new Shared Operations function at VCSO.
What is the size of the new Volume Compliance and Support Operations directorate?
Volume Compliance and Support Operations’ full time equivalent (FTE) number is currently around 4,179 FTE members of staff. HMRC estimated that by March 2027 this will increase to approx. 4,355 FTE staff members.
Where else can I find out more about Volume Compliance and Support Operations’ purpose and operations?
Regrettably given the directorate is still very new there are no publicly available resources to describe VSCO’s purpose and current locations, other than that which HMRC have confirmed to us in writing and what is published in the HMRC organisation chart: HMRC organisation chart – GOV.UK
We also asked what types of compliance checks, enquiries, investigations, campaigns and projects VCSO was running, as well as which non-WDF and non-LPC type disclosure facilities / campaigns it was administering. HMRC said that it holds this information however, this information is exempt from disclosure under Section 31(1)(d) of the FOIA. This exemption applies where disclosure would, or would be likely to, prejudice the assessment or collection of any tax or duty.
How we can help?
If you are unsure as to whether a voluntary disclosure is required, we recommend that you speak to tax investigation specialists. We could assist in evaluating the facts and paperwork, and preparing the disclosure, ensuring taxes are minimised wherever possible, reducing statutory late payment interest exposure, protecting you from soaring penalties, and best managing HMRC. Also, the streamlined approach ensures that HMRC do not open an enquiry or serious investigation, which means the disclosure process can be managed informally and there is no need to meet any HMRC officers.
If you or your client has been contacted by HMRC about making a crypto tax disclosure then we can help steer that process, to keep it on track and focused, and bring about a speedy conclusion. Importantly, we deliver that all-important trusted ‘buffer’ between our clients and HMRC during the preparing, submission and verification of disclosures, as well as during their in-depth and intrusive investigations.
Get in touch to learn more about how Amit and the Tax Investigations and Disputes team have successfully guided clients through the Worldwide Disclosure Facility, Let Property Campaign disclosures, compliance checks, and COP9 or COP8 investigation processes.
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HOW CAN PURE TAX HELP?
At Pure Tax our Tax Investigation & Disclosure specialists are industry recognised and have dealt with hundreds of contentious situations with HMRC over the years. We are adept at managing interactions with the tax authorities to ensure that the investigation and disclosure processes run smoothly and that your interests are best protected.
