- In late April 2025, the government launched a consultation titled The Tax Administration Framework Review – Improving HMRC’s approach to dispute resolution. It builds on the responses to the 2024 call for evidence The Tax Administration Framework Review – enquiry and assessment powers, penalties, safeguards.
- The consultation seeks views on options for simplifying, modernising and reforming HMRC’s approach to dispute resolution. It focuses on the ease of access and use of HMRC’s alternative dispute resolution and statutory review processes, and opportunities for improvement at various points in the taxpayer journey.
- The aim is to make it easier to resolve disagreements before the end of a compliance intervention as well as for taxpayers to understand their options once an enquiry has concluded so that, if a dispute does remain, taxpayers can identify and access the quickest and most appropriate method of dispute resolution for their circumstances.
- Timing: The consultation closes on 7 July 2025.
Tax Admin
Modernising the tax system
Improving dispute resolution
Last updated: 25/06/2025
Contacts
