ADRG01100 | How does the process work in practice

Professionally trained and accredited mediators from the HMRC ADR team work with HMRC officers, and the customer and any representatives they have, with the aim of resolving their tax dispute.

Either HMRC or the customer can suggest the use of ADR. The customer can make an application through the HMRC website by completing a short digital form here.

The dispute is then referred to an HMRC mediator who will decide whether the case is suitable for ADR within 30 days.

Crown bodies (including Government departments) are afforded access to ADR to resolve tax disputes with HMRC. They should contact their HMRC Customer Compliance Manager to discuss the process.

Once the mediation has started, the aim is to conclude the process within 4 months.

At the conclusion of the ADR process a “record of the outcome of the ADR meeting” is drawn up for agreement by the parties.