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Chapter CH280400

Document Cited in Related
Vincent
Published date11 March 2016
Record NumberCH280400
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

In certain cases Alternative Dispute Resolution (ADR) can help support the resolution of disputes by

  • facilitating agreement between the parties or
  • helping the parties to prepare for litigation.

Alternative Dispute Resolution is another way of settling disputes in a collaborative way. It includes the use of an independent person from HMRC (a facilitator) who has been specially trained to act as a third party mediator. The facilitator will not take over responsibility for your compliance check but will help both parties explore ways of resolving issues and disputes. This approach can be especially useful in long running disputes.

The facilitator works with the person and the HMRC caseowner to try and focus on the areas that need to be resolved and, if needed, they will help re-establish dialogue. In practical terms this could be through meetings and telephone conversations.

Resolving disputes by agreement is likely to be the most cost effective and efficient outcome in the majority of cases. However, HMRC will not compromise on its view of the law to secure agreement, and in that context there will be cases where litigation offers the most effective and efficient means of resolving disputes. In such circumstances, HMRC will seek to reach resolution of the dispute by litigation as quickly as possible.

ADR is for customers who are in the ‘SME, individuals and CITEX’ sectors. Entering into the ADR process will not affect the person’s existing review and appeal rights.

ADR is not appropriate for disputes about

  • payments
  • fixed penalties on the grounds of reasonable excuse
  • tax...

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