ADRG03300 - SUGGESTED TEMPLATE OF THE RECORD OF OUTCOME OF ADR MEETING

APPENDIX A

THE RECORD OF THE OUTCOME OF THE ADR MEETING

Date of meeting…………….

Location of meeting

1. Parties to the Dispute

Party A: HMRC

Party B: Taxpayer’s name

2. Attendees

Mediator(s)

Mrs A

For party A:

Ms Z (Officer of HMRC)

Mr W (Officer of HMRC)

For Party B

Ms A (customer)

Mr Y (Agent)

3. Matters in Dispute

If there is a mixture of pre and post decision disputes, they will be listed separately as follows:

3.1 Appeals

For post decision cases, the appeals will be listed showing:

• the year or period of assessment
• the type of tax
• the amount assessed
• the date of assessment (or decisions)
• date of appeal
• the tribunal reference

| Tribunal reference | Year of assessment/ VAT period | Decision or head of duty | Date of assessment | Date of appeal | Amount assessed | |——————–|——————————–|————————–|——————–|—————-|—————–|

3.2 Issues not yet under appeal

4. Settlement of the dispute

The mediator will record here how the dispute was resolved:

If no agreement is reached on an appealable matter this will be recorded.

5. Other matters including tax facts

In addition to the above, the parties wish to record the following facts which are agreed between them:

OR, for example

No new facts have been established or during the mediation.

HMRC will write to party B setting out relevant tax facts after the end of the ADR process.

No appealable matters were determined at the meeting.

6. Next actions

The parties intend to proceed as follows:

Or, for example

The parties have not committed to take any specific actions as a result of the mediation.

The mediator will notify the Tribunal via HMRC Solicitor’s Office, that the ADR process is concluded.

The parties will email to confirm their agreement to this record of the outcome of ADR