HMRC Code of Governance for Resolving Tax Disputes
The rules and guidelines HMRC follows to resolve tax disputes.
Documents
Details
This document sets out HMRC’s internal governance arrangements for decisions on how tax disputes should be resolved, including Alternative Dispute Resolution.
Our governance processes are in place to make sure that we deal with all cases fairly and in an even-handed way.
Related guidance
Find out how HMRC resolves tax disputes with customers, and how to get help if you have a tax dispute.
See previous version of the HMRC code of governance for resolving tax disputes (published in July 2014) on The National Archives website.
Updates to this page
Last updated 12 September 2024 + show all updates
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Updated to include HMRC Contentious Issues Panel terms of reference.
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Updated to provide greater clarity and transparency, including a link to remits for its dispute resolution boards (also published today).
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Published updated version of 'Code of governance for resolving tax disputes'
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First published.