The Tax Disputes Resolution Board (TDRB) is responsible for making decisions and recommendations about proposals for resolving significant tax disputes, and serves as the escalation point for cases referred from case boards within different HMRC departments.

In £100m cases, the TDRB will make recommendations to HMRC Commissioners about the resolution of any dispute in a case where the tax under consideration in the case is at least £100m, unless the matter can be resolved without reference to the TDRB.

For the largest tax disputes, the TDRB will have input on the resolution of any dispute on a risk, where the maximum potential tax settlement is at least £500m.

It will also get involved in cases of a ‘sensitive’ nature and high risk situations, where it will advise HMRC commissioners on possible routes to deal with the case.

It will also advice on potential banking code breaches, where there is non-compliance with the Code of Practice on Taxation for Banks.

The guidance also clarifies that for instances where less than £100m of tax is at stake HMRC does not need to refer to the board.

Where the risk relates to VAT supply chain fraud or missing trader fraud, a referral to TDRB is not necessary providing that there are no unusual features and that the VAT serious non compliance and fraud team agree that either the Kittel or Mecsek test applies.

Decisions on judicial reviews only need to be referred to TDRB and the Commissioners where HMRC is considering not defending the judicial reviews unless there are particular sensitivities about the case.

The TDRB is not authorised to make a decision unless there are a minimum of five permanent board members present at a meeting including three directors from key HMRC divisions.