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HMRC internal manual

Compliance Handbook

Litigation and settlement strategy: purpose and scope of the strategy

The Litigation and Settlement Strategy (LSS) is the framework within which we undertake compliance checks through civil procedures and seek to resolve any disputes that arise.

The purpose of the LSS is to ensure that we resolve disputes

  • consistently within the law, whether by eventual agreement or through litigation where that agreement cannot be reached, and
  • consistently with our objectives of maximising revenue flows whilst reducing costs and improving the experience of people who deal with us.

The LSS applies to all disputes resolved through civil procedures and to all decisions we take about such disputes, at whatever level.

For the full text of the Litigation and Settlement Strategy, see CH40350.