Code of governance developed after criticism of HMRC’s handling of disputes
HMRC's assurance commissioner, Edward Troup, has launched the department’s policy on resolving tax disputes.
The by the Public Accounts Committee in its December 2011 report HM Revenue & Customs 2010/11 accounts: tax disputes. The code of governance sets out how HMRC will take decisions relating to resolving tax disputes in line with the department’s litigation and settlement strategy.
A new tax disputes resolution board, made up of directors from business areas across HMRC, will consider cases where the tax at stake is worth at least £100m, and in a sample of cases where the tax under consideration is between £10m and £100m.
The board will also make recommendations in cases where the maximum potential adjustment is at least £500m, and in ‘sensitive’ cases, or those involving ‘unusual or novel features’.
A new internal review process is also to be introduced to provide oversight of settled cases by the tax assurance commissioner, from which HMRC aims to improve its processes for the future (rather than to re-open those cases). The code of governance is available on the HMRC website.
Code of governance developed after criticism of HMRC’s handling of disputes
HMRC's assurance commissioner, Edward Troup, has launched the department’s policy on resolving tax disputes.
The by the Public Accounts Committee in its December 2011 report HM Revenue & Customs 2010/11 accounts: tax disputes. The code of governance sets out how HMRC will take decisions relating to resolving tax disputes in line with the department’s litigation and settlement strategy.
A new tax disputes resolution board, made up of directors from business areas across HMRC, will consider cases where the tax at stake is worth at least £100m, and in a sample of cases where the tax under consideration is between £10m and £100m.
The board will also make recommendations in cases where the maximum potential adjustment is at least £500m, and in ‘sensitive’ cases, or those involving ‘unusual or novel features’.
A new internal review process is also to be introduced to provide oversight of settled cases by the tax assurance commissioner, from which HMRC aims to improve its processes for the future (rather than to re-open those cases). The code of governance is available on the HMRC website.
