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HMRC internal manual

Specialist Investigations Operational Guidance

From
HM Revenue & Customs
Updated
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Introduction and organisation: referrals to disputes resolution boards - overview

The relevant governance panels are:

  • Tax Disputes Resolution Board
  • Disputes Resolution Boards for Enforcement and Compliance, Specialist Personal Tax and Large Business
  • Anti-Avoidance Board
  • Contentious Issues Panels
  • Transfer Pricing Panel/Board
  • Alcohol Assurance Panel.

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All cases going to a governance panel are high profile and have the potential to enhance or reduce SI’s reputation for high quality investigation work. You should of course ensure that your manager is aware of any such cases.

See SIOG1940 for details of the referral terms and exclusions.