ADRG01300 - Ground rules for Alternative Dispute Resolution

As part of the application process customers and their representatives accept that:

  • The HMRC mediator has responsibility for the ADR process. The customer and HMRC case team share the responsibility for deciding the tax outcomes.
  • The customer and representatives must be available within 90 days for a mediation meeting. This may last a full day, and will take place by telephone conference call, video call, or in a face-to-face meeting, as decided by the mediator in consultation with the customer, their representative and HMRC case officer.
  • If the mediator asks for more information, the customer will provide this within 15 days.
  • If new information which is relevant to the matter in dispute is discovered before a meeting, it must be provided to the mediator and the caseworker as quickly as possible.
  • If any deadlines cannot be met, then the mediator must be told as soon as possible.
  • Mediation is carried out on a ‘without prejudice’ [see ADRG01800 ] basis although this is not to be confused with an “off the record” basis. No communications between customers and HMRC officers can be “off the record”.
  • If any of these principles are not followed, then the mediator has the right to end the ADR process.
  • Any “tax fact” [see ADRG01900 for definition] that is disclosed, which has an impact on any other HMRC tax or duty, can and will be relied on, and may lead to assessments being issued in relation to that other tax or duty.
  • If the customer makes a complaint about the ADR process, the mediator will be asked to comment.

The HMRC side follows the same guidelines, responding quickly and fully to requests for information and being available for phone discussions and meetings within the same timeframes.

Mediation is intended to be a relatively quick and intensive process that accelerates the settlement of disputes, and cases are generally concluded within 4 months.

Mediators will ensure that the process is not used to delay compliance activities or the need for Tribunal proceedings, and if it becomes apparent during the mediation that the parties are not engaging properly or failing to enter into the positive spirit of the process then this will be addressed and in some cases the mediation will be ended.