ECSH92000 - Consider Alternative Dispute Resolution

What is Alternative Dispute Resolution?

Alternative Dispute Resolution (ADR) in HMRC is a flexible process in which an impartial and neutral HMRC mediator actively assists parties in working towards resolving a tax dispute outside of the Tribunal or Court. The parties in dispute have ultimate control of the decision to settle.

When a dispute arises between HMRC and a customer, we can offer ADR in which the parties in dispute can call on the services of an impartial and neutral HMRC mediator, who will help them explore ways of resolving the dispute without the need for formal proceedings if possible.

ADR can be used before or after HMRC has issued a decision that can be appealed against, and at any stage of an enquiry, including:

  • During a compliance check, when both parties are unable to reach an agreement, or where progress in the enquiry has stalled.
  • A the end of a compliance check, when a decision has been made that the customer can appeal against, once the appeal has been made.

In EC-S it is more likely that the ADR will be used in the second scenario.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)



Further Guidance

More information on ADR is available in HMRC’s ADR Guidance.