SM06050 - Special Measures: Governance: Overview
HMRC’s Tax Disputes Resolution Board (TDRB) have been authorised by the Commissioners to be the governance board responsible for making decisions and recommendations for all Notices under Special Measures. These notices include:
- Warning Notice
- Special Measure Notice
- Confirmation Notice
Prior to issuing a Notice under the Special Measures regime to a large business, (SM02000) a submission will be made by the case team for a decision to HMRC’s Tax Disputes Resolution Board (TDRB). The submission will set out the reasons as to why a notice is appropriate.
Where TDRB approve placing a large business into the 12-month warning period or entering a large business into the Special Measure regime, a designated HMRC officer (SM04000) will issue then issue the relevant Notice.
A Warning Notice will:
- confirm the start of the ‘warning’ period and explain the reasons why HMRC has issued the notice
- the notice will remain in effect until it expires (after 12-months but no longer than 15-months from issue) or is withdrawn
- if withdrawn, HMRC will issue a notice confirming the business is no longer subject to a Warning Notice
A Special Measures Notice and Confirmation Notice will:
- confirm the business has been entered into or remains in Special Measures and include the reason why HMRC has issued the notice
- the notice will remain in effect until expiry (27-months from issue) unless withdrawn earlier
- if withdrawn, HMRC will issue a notice confirming the business is no longer subject to Special Measures
FA2016/SCH19/PT3/PARA41
FA2016/SCH19/PT3/PARA42-43
FA2016/SCH19/PT3/PARA44(7)