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HMRC internal manual

Alternative Dispute Resolution Guidance

From:
HM Revenue & Customs
Published
1 February 2023
Updated:
1 February 2023 - See all updates

Summary

Guidance on the process of Alternative Dispute Resolution, which is when an impartial HMRC mediator assists in resolving a tax dispute outside of the Tribunal or Court.

Contents

  1. ADRG01000
    Introduction
  2. ADRG01100
    How does the process work in practice
  3. ADRG01200
    The use of external mediators
  4. ADRG01300
    Ground rules for Alternative Dispute Resolution
  5. ADRG01400
    Alternative Dispute Resolution (ADR) is 鈥渁 flexible process鈥�
  6. ADRG01500
    The mediator is impartial and neutral
  7. ADRG01600
    The parties in the dispute have ultimate control
  8. ADRG01700
    Opportunities for private discussions between the customer, their representatives and the HMRC mediator
  9. ADRG01800
    Discussions are held 鈥渨ithout prejudice鈥�
  10. ADRG01900
    Tax facts are not treated as confidential to the mediation
  11. ADRG02000
    Record of documents exchanged during ADR
  12. ADRG02100
    Note taking during mediation
  13. ADRG02200
    What happens during a typical day of mediation
  14. ADRG02300
    Exchange of opening statements before the day of mediation
  15. ADRG02400
    Structure of a typical day of mediation
  16. ADRG02500
    Concluding ADR: formal 鈥淩ecord of the outcome of the ADR meeting鈥�
  17. ADRG02600
    Negotiation and the HMRC Litigation and Settlement Strategy
  18. ADRG02700
    What types of cases are suitable for Alternative Dispute Resolution
  19. ADRG02800
    Alternative Dispute Resolution (ADR) is not suitable for every dispute
  20. ADRG02900
    Specified cases excluded from ADR
  21. ADRG03000
    Disagreements about whether a case is suitable for ADR
  22. ADRG03100
    HMRC Governance during ADR
  23. ADRG03200
    Conclusion
  24. ADRG03300
    SUGGESTED TEMPLATE OF THE RECORD OF OUTCOME OF ADR MEETING