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HMRC internal manual

Specialist Investigations Operational Guidance

Introduction and organisation: referrals to disputes resolution boards - FIS procedures

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

As soon as settlement proposals are drafted which trigger DRB thresholds, the case should be referred to the National Lead. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Preparing the submission to the required standard can be an intensive and lengthy piece of work, and case workers should expect to have to refine multiple versions.  The objective is to produce an open and balanced paper which presents the issues clearly enough for a board member with no background in the subject matter to grasp the key points and come to a view quickly.

Once the caseworker and the national Lead are both satisfied with the submission, it will need to be signed off by the caseworker’s own management chain (at Grade 7 or above) and by the FIS lead Deputy Director for DRB.  It will then be referred to the secretariat of the governance panel.  Further drafting points are then likely.  The secretariat has a programme of dates for board meetings and submission deadlines, which usually mist be adhered to closely.  Exceptions can be made for very urgent cases however.