Guidance

HMRC Code of Governance for Resolving Tax Disputes

The rules and guidelines HMRC follows to resolve tax disputes.

• From: HM Revenue & Customs
• Published: 4 July 2014
• Last updated: 12 September 2024
  Show all updates

  1. 12 September 2024

     Updated to include HMRC Contentious Issues Panel terms of reference.

  2. 14 September 2023

     Updated to provide greater clarity and transparency, including a link to remits for its dispute resolution boards (also published today).

  3. 30 October 2017

     Published updated version of 'Code of governance for resolving tax disputes'

  4. 4 July 2014

     First published.

Documents

Code of Governance for Resolving Tax Disputes

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Details

This document sets out HMRC’s internal governance arrangements for decisions on how tax disputes should be resolved, including Alternative Dispute Resolution.

Our governance processes are in place to make sure that we deal with all cases fairly and in an even-handed way.

Related guidance

Find out how HMRC resolves tax disputes with customers, and how to get help if you have a tax dispute.

See previous version of the HMRC code of governance for resolving tax disputes (published in July 2014) on The National Archives website.