SIOG1910 - Introduction and organisation: introduction to governance

We must be able to demonstrate good governance around our tax decisions. Governance applies to everyone, whether this is getting sign-off from your manager at the appropriate time or having your case reviewed by the Commissioners for HMRC. Strengthened governance procedures are now in place around our largest tax disputes. It is essential that you are aware of these processes. An overview of how HMRC resolves tax disputes and our governance is here.

HMRC uses the Litigation and Settlement Strategy (LSS) to try and resolve tax disputes. The LSS is the framework within which HMRC resolves tax disputes through civil law processes and procedures in accordance with the law. It applies irrespective of whether the dispute is resolved by agreement with the customer or through litigation.

HMRC’s Dispute Resolution Governance Boards are decision making bodies that comprise of senior officers from across HMRC, including lawyers and representatives from policy, technical and operational areas, independent of the case team. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)