HMRC Code of Governance for Resolving Tax Disputes

The rules and guidelines HMRC follows to resolve tax disputes.



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.

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

Published 4 July 2014
Last updated 14 September 2023 + show all updates
  1. Updated to provide greater clarity and transparency, including a link to remits for its dispute resolution boards (also published today).

  2. Published updated version of 'Code of governance for resolving tax disputes'

  3. First published.

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