AHP4300 - The gateway process: Gateway 1A

Gateway 1A provides the mechanism for the policy owner to consider and agree a revised handling strategy for a risk. This can be at any time during the life of the risk. The need for this might arise for any number of reasons, for example:

  • significant facts come to light which materially alter the nature of the risk or how it should be handled
  • the technical arguments need to be developed or the need to legislate becomes more apparent
  • changing priorities in the operational directorate
  • where there has been a significant increase in the number of schemes included on an Avoidance Risk Governance Document (ARGD), the number of users, or the Tax Under Consideration since the existing handling strategy was agreed. AHP3300 includes details of de minimis limits that trigger referral of a handling strategy back to the policy owner.
  • a challenge under the GAAR is considered appropriate in the light of the facts that are now available
  • where the use of a Representative Sampling Agreement (RSA) is proposed

It is the responsibility of case teams and policy owners to ensure that agreed strategies remain appropriate, referring back to the AAB for revision, as necessary.

Practicalities of Gateway 1A submissions

The risk lead contact on the ARGD will be responsible for making the revised handling strategy submission to the policy owner, using the handling Strategy tab on the ARGD. If there is any disagreement between stakeholders the submission should make this clear and explain the reasons why.

Once the policy owner has agreed a revised handling strategy they should inform AAB Secretariat. Secretariat will sight AAB on all revised handling strategies.

Multiple Gateway 1As

The situation may arise where more than one revised handling strategy is required during the life of a risk. While there can only ever be one Gateway 1 handling strategy it is possible to have multiple revised Gateway 1A handling strategies. You should contact AAB Secretariat to discuss the practicalities of recording more than one revised handling strategy.