AHP2300 - Governance of avoidance work: role of Anti-Avoidance Board (AAB)
The Anti-Avoidance Board is made up of representatives from all directorates involved in tackling tax avoidance. It provides governance for decisions on how HMRC will manage tax avoidance issues and ensures that HMRC responds effectively and consistently. It does this by:
- agreeing strategies on how HMRC handles and resolves tax avoidance issues
- having oversight of the monitoring of agreed strategies to ensure their continuing appropriateness and effectiveness
The avoidance handling process ensures that issues are referred to AAB at the right time.
AAB’s focus on setting strategies for broad avoidance issues complements the Tax Dispute Resolution Board (TDRB) and Customer Compliance Group (CCG) Disputes Resolution Board (DRB) remits to decide how significant disputes in individual cases should be settled. The Code of Governance for Resolving Tax Disputes sets out how HMRC decides its position on disputes affecting more than one customer.
Each directorate which undertakes avoidance work is responsible for monitoring the progress of work in their area, taking into account overarching strategies and operational considerations.
The AAB Secretariat monitors progression of avoidance risks through the Gateway process - see AHP4000+.
Contact AAB Secretariat, Mailbox (Counter-Avoidance) for advice on making submissions to AAB or to request a submission template.