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Contents

Official guidance

Alternative Dispute Resolution Guidance

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ADRG01000 · Introduction
ADRG01100 · How does the process work in practice
ADRG01200 · The use of external mediators
ADRG01300 · Ground rules for Alternative Dispute Resolution
ADRG01400 · Alternative Dispute Resolution (ADR) is “a flexible process”
ADRG01500 · The mediator is impartial and neutral
ADRG01600 · The parties in the dispute have ultimate control
ADRG01700 · Opportunities for private discussions between the customer, their representatives and the HMRC mediator
ADRG01800 · Discussions are held “without prejudice”
ADRG01900 · Tax facts are not treated as confidential to the mediation
ADRG02000 · Record of documents exchanged during ADR
ADRG02100 · Note taking during mediation
ADRG02200 · What happens during a typical day of mediation
ADRG02300 · Exchange of opening statements before the day of mediation
ADRG02400 · Structure of a typical day of mediation
ADRG02500 · Concluding ADR: formal “Record of the outcome of the ADR meeting”
ADRG02600 · Negotiation and the HMRC Litigation and Settlement Strategy
ADRG02700 · What types of cases are suitable for Alternative Dispute Resolution
ADRG02800 · Alternative Dispute Resolution (ADR) is not suitable for every dispute
ADRG02900 · Types of disputes not suitable for ADR
ADRG03000 · Disagreements about whether a case is suitable for ADR
ADRG03100 · HMRC Governance during ADR
ADRG03200 · Conclusion
ADRG03300 · SUGGESTED TEMPLATE OF THE RECORD OF OUTCOME OF ADR MEETING

Alternative Dispute Resolution Guidance

Alternative Dispute Resolution Guidance

From HM Revenue & Customs

Begin readingIntroduction

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