ADRG01300 - Ground rules for Alternative Dispute Resolution
You should only apply for ADR if you’re prepared to commit to it.
When you complete the application, you’ll be asked to agree to principles that commit you to taking part fully in the ADR process.
The principles you’ll be asked to commit to are that (all of the following):
- you and your representative (if you have one) understand the mediator has responsibility for the ADR process — you and HMRC share the responsibility for deciding the tax outcomes
- you and your representative must be available within 90 days of your application being accepted for ADR for a mediation meeting — this may last a full day, and will take place by phone, video call, or in a face-to-face meeting
- discussions around resolving the dispute are carried out on a ‘without prejudice’ basis — you can find out what we mean by this in the section ‘meaning of without prejudice’
- before the mediation meeting, both parties must disclose in writing all the facts and evidence that are relevant to the dispute
- if you discover new information before a meeting, you will provide this to the mediator and the caseworker as quickly as possible
- if the mediator asks for more information, you will provide this within 15 days
- all documents exchanged during the ADR process are treated in the same way as information exchanged with us at any other time
- if during the mediation it becomes clear that a relevant fact has not been disclosed, that information will be formally recorded
- if you make a formal complaint about the process, the mediator will be asked to comment
If the terms and conditions are broken at any time, we can remove your dispute from the ADR process.