ADRG01500 - The mediator is impartial and neutral

The mediator is an HMRC officer who has been professionally trained for the mediator role and is specifically tasked with acting as an impartial and neutral facilitator between the two sides in the dispute. The mediator’s central focus is on getting the dispute resolved, in a way that is acceptable to both sides. The mediator will not introduce their personal views into the discussions.

The mediator’s role is to listen to and understand both sides of the dispute, facilitate discussion about the contentious issues, and then help broker an agreement that both sides can accept.

What mediation is particularly good at is helping each side understand and appreciate the position held by the other. Mediation can help the customer side understand and consider HMRC’s position. It can also help the customer communicate to HMRC what is important to them and what needs in turn to be understood and acknowledged by HMRC.