Dispute resolution

United Kingdom Dispute Resolution Country Profile



last update 21 July 2015


 Competent Authority 

Deputy Director CTIS (Business International)

Euston Tower, 286 Euston Road, London NW1 3UH
Tel: 03000 585 565
Fax 03000 543 795


CTIS (Business International) HMRC

 Scope of MAP & MAP APA 

Relief for taxation not in accordance with the Convention.

Interpretation and application of the Convention as required to arrive at solutions for specific cases.

Domestic guidelines & administrative arrangements

Domestic guidelines:

• General guidance on website:

• See Statement of Practice 1/11

• Administrative arrangements with the US:

Time for filing 

- 6 years from the end of the chargeable period or as prescribed in the Convention

* Taxpayers should be mindful of other jurisdictions' time limits.

 Form of request 

MAP & APA : no specific form

 Documentation requirement 

No formal requirements. Taxpayer is expected to supply details of the parties concerned, explaining their connection, the registered office and the Tax Office where their affairs are dealt with, the issue in dispute and the years concerned.

No specific provisions.

 User fees 


 Tax collection / penalty / interest

Normal principles apply.

Other dispute resolution mechanisms 

European Arbitration Convention

 Government Website 



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