HMRC have published a Litigation and Settlement Strategy manual.
The guidance explains some detail about HMRC’s Litigation and Settlement Strategy (LSS). The full text of the LSS is available on GOV.UK HMRC’s Litigation & Settlement Strategy.
It is practical guidance for HMRC staff on the application of the LSS. It is designed to provide context and background. While it can also be used for reference when considering individual paragraphs of the LSS, users are encouraged to read the whole document.
This guidance applies to all civil tax compliance work across HMRC but does not aim to be comprehensive. Nor will every element of it be applicable in every case. Further information on how HMRC resolve civil tax disputes and on HMRC’s governance framework can be found here: How HMRC resolves tax disputes.
The topics covered are:
- LSS10000 – How to use this guidance;
- LSS10100 – HMRC’s duty to apply the law correctly;
- LSS20000 – Litigation and Settlement Strategy;
- LSS30000 – Handling a dispute;
- LSS40000 – Resolving a dispute; and
- LSS50000 – Examples.