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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

DANSP05000 - HMRC’s Litigation and Settlement Strategy

General

HMRC’s Litigation and Settlement Strategy (LSS) is the framework within which HMRC resolves tax disputes through civil law processes and procedures in accordance with the law. It applies irrespective of whether the dispute is resolved by agreement with the customer or through litigation. For more information, see the Litigation and Settlement Strategy (LSS) - °Ç¸ç³Ô¹Ï