AHP4400 | The gateway process: Gateway 2

A Gateway 2 submission to AAB sets out the parameters for settlement and/or litigation of avoidance risks where there has been an operational response.

The risk lead, in consultation with the policy owner, is responsible for making the submission. This submission, which must be authorised at SCS level, requires either confirmation that all stakeholders are in agreement with the proposed strategy, or an explanation where they are not. The proposed settlement parameters should comply with HMRC’s Litigation and Settlement Strategy (LSS) and include the HMRC Legal Group view on the proposals and any Public Law issues.

The Gateway 2 submission should be made on the template that can obtained by contacting AAB Secretariat. Secretariat will arrange for the submission to be listed for hearing at the next available meeting.

After the meeting Secretariat will record the decision on the Avoidance Risk Governance Document and issue a decision note to the risk lead.