The rules and guidelines HM Revenue and Customs (HMRC) follow to resolve tax disputes, including Alternative Dispute Resolution.
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This document sets out HMRC’s internal governance arrangements for decisions on how tax disputes should be resolved. Our governance processes are in place to ensure that HMRC deals with all cases fairly and in an even-handed manner. If there is disagreement between HMRC and the taxpayers, they are able to ask us to review the decision or appeal through the Tribunal and Court processes.