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HMRC internal manual

National Insurance Manual

NICs avoidance: Litigation and Settlement Strategy

For information about HMRC’s Litigation and Settlement Strategy (LSS), look at HMRC’sDispute Resolution Unit’s intranet site.

You will find links to

HMRC’s published Litigation and Settlement Strategy (PDF 28kb).

HMRC’s published guidanceResolving tax disputes - Commentary on the litigation and settlement strategy (PDF 516kb).