HMRC's Raising and Resolving Concerns and Upholding our Standards of Conduct guidance aligns to the ACAS codes of practice. However, there will always be occasions where employees and ex-employees are dissatisfied with the outcome of the process.
Individuals have the right to submit a claim to an Employment Tribunal where the merits of the case will be considered.
HMRC will consider whether to defend the claim. However, if based on legal advice our chances of successfully defending a claim appear to be limited then HMRC will negotiate with the individuals’ legal representatives and aim to reach a settlement that provides value for money and protects the public purse. In all cases any settlement is in line with HMT’s Managing Public Money guidance.
If HMRC is unable to reach a settlement, then the case will proceed to a full hearing before the Tribunal.A hearing is held in a public forum and the outcome is freely available to members of the public and media via the Gov.uk site.
In the last 5 financial years HMRC has received an average of 149 Employment Tribunal cases per year.