Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Specialist Investigations Operational Guidance

Introduction and organisation: referrals to disputes resolution boards - summary of referral criteria

Referrals are mandatory in all appropriate cases.

The tables below summarise the criteria for referral to the relevant governance panels. This was correct at the time of publication but you should look at the remit terms to determine the up to date referral criteria and for advice on how to make a submission. See the Tax Assurance intranet site.

In some instances you will have to make a referral to more than one governance panel, for example to the appropriate Disputes Resolution Board and to a Contentious Issues Panel or Anti-Avoidance Board.

Contact the governance panel secretariat for referral specific queries (through the key contacts list on the above link) or the AD (Penalties & Professional Standards) for other queries. Appendix 3 of the remit of the E&C DRB includes lots of frequently asked questions on how the remits apply in E&C and the E&C DRB secretariat is very happy to answer questions.

Risks on LB cases working within SI

| ## Referral Panel | ## Referral Terms | ## Exclusions & Notes | || | (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) * (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)

(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) * (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) |

Risks on specialist personal tax cases working within SI

| ## Referral Panel | ## Referral Terms | ## Exclusions | || | (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) * (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) | * (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) * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) SPT DRB  |

Transfer pricing issues (including ATCAs) only

| ## Referral Panel | ## Referral Terms | ## Exclusions | || | (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) * (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) * (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) | | (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) * (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) * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) |   |

Risks working within SI not covered by the above

| ## Referral Panel | ## Referral Terms | ## Exclusions | || | (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) * (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) * (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) * (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Enforcement and Compliance DRB(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)   |

Very significant risks

*\* CASES ARE REFERRED TO THE TDRB BY THE APPROPRIATE DRB OR TRANSFER PRICING BOARD**

| ## Referral Panel | ## Referral Terms | ## Exclusions & Notes | || | (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) * (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) * (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) (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)   |

Personal tax and business tax contentious issues

## Referral Panel ## Referral Terms ## Exclusions & Notes
     
(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) (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)
* (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) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)      

Avoidance risks working within SI

## Referral Panel ## Referral Terms ## Exclusions & Notes
     
(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) AHP2200(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) (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)
* (This content has been withheld because of exemptions in the Freedom of Information Act 2000)      

Alcohol assurance

## Referral Panel ## Referral Terms ## Exclusions & Notes
     
(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) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Glossary & Notes

(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)
   
(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)
(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)
(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)
(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)
(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)