Tribunals Reform Stakeholder Group (TRSG)
Terms of Reference
1. Purpose
1.1 The TRSG is a forum in which HM Revenue & Customs (HMRC) consults and communicates with representative organisations about the implementation of tribunals reform and internal reviews in HMRC, with a particular focus on the views of tax agents and their customers.
1.2 Specifically the purpose of the TRSG is to:
- Encourage representative body input into the design and delivery of internal reviews
- Advise upon and help us to engage with the wider agent community and HMRC operational staff in adapting to tribunals reform and internal reviews in HMRC.
- Assist in the design of forms, letters and awareness/training packages.
2. Membership
2.1 HMRC provides the meeting Chair and Secretariat functions for the TRSG.
2.2 The standing membership of the TRSG comprises representatives from HMRC Central Policy, Local Compliance and Central Compliance and the professional associations and institutes for accountants and tax practitioners. A list of current member bodies is attached below.
2.3 Subject to discussion between the Chair and standing members, other bodies and business representatives may be invited to meetings on an ad hoc basis as appropriate.
3. Meetings
3.1 Meetings to take place every two months (indicatively: September, November etc) but may be called at other times if required eg on Quality Assurance function, paper hearings, principles of review etc
3.2 The timing and length of meetings will be flexible, taking into account the nature of the subjects under consideration.
3.3 HMRC aims to circulate draft agendas for forthcoming meetings two weeks in advance. Members then have five working days to comment and/or suggest items.
3.4 Final agendas are issued five days before the date of each meeting.
3.5 Draft records of meetings are circulated within ten working days of each meeting, with a further five working days allocated for any comments.
3.6 A summarized record of each meeting, including attendees, is placed on the Tribunals Reform Project page of the HMRC website within four weeks of each meeting.
3.7 Meetings will only take place if there are substantial matters to discuss. Notice of cancellation will be made no later than three weeks before a scheduled meeting. In the event meetings are not required issues may be resolved by way of an exchange of documents via email.
4. Governance
4.1 As appropriate, the TRSG may establish informal sub groups to deal with specific issues arising from the regular meetings.
4.2 Reports of the issues covered within these sub groups and any decisions reached will be provided to the TRSG.
4.3 A sister group will be created to primarily help monitor the direct taxes trial in Manchester. Information and documents may be shared between both groups and this will be coordinated by the HMRC Secretariat.
5. Review of TRSG
5.1 The operation, terms of reference and membership of the group are periodically reviewed to ensure that it continues to meet its aims and objectives.
November 2008
TRSG membership
ICAS - Institute of Chartered Accountants in Scotland
ACCA - Association of Chartered and Certified Accountants
CIOT - Chartered Institute of Taxation
ICAEW - Institute of Chartered Accountants England & Wales
IIT - Institute of Indirect Taxation
LS - Law Society
LITRG - Low Incomes Tax Reform Group
HMRC business areas
LC - Local Compliance
CC - Central Compliance
CP - Central Policy
