Guidance and regulation

How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.

• From: HM Revenue & Customs
• Updated: 24 January 2024

Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.

• From: HM Revenue & Customs
• Updated: 30 October 2017

Find out about HMRC's criminal investigation policy powers and safeguards.

• From: HM Revenue & Customs
• Updated: 13 July 2021

• HMRC's criminal investigation policy

  1. Overview HMRC aims to secure the highest level of compliance with the…

• HMRC's criminal investigation powers and safeguards

  The majority of people in the UK pay the tax that is due and claim only…

• HMRC Code of Practice for EU Directive 2012/13/EU: the right to information in criminal proceedings

  This code of practice refers to HMRC’s criminal justice working practices…

• HMRC responsibilities for standards on the rights, support and protections of victims of crime (EU Victims Directive 2012/29/EU)

  1. Background The EU Victims’ Directive 2012/29/EU was adopted by the UK…

The rules and guidelines HMRC follows to resolve tax disputes.

• From: HM Revenue & Customs
• Updated: 14 September 2023

An overview of the High Risk Corporates Programme.

• From: HM Revenue & Customs
• Updated: 12 May 2021

When and how HMRC raises assessments, applies penalties and charges interest.

• From: HM Revenue & Customs
• Updated: 11 July 2018