ADRG01200 | The use of external mediators

HMRC’s long standing policy is to offer Alternative Dispute Resolution (ADR) to customers to help them resolve any dispute with HMRC, where it cannot be resolved collaboratively. Our mediators are officers trained in mediation skills and techniques, and they act as a neutral third party without forming a view on who is right or wrong. They are independent of the case team and will help you and the HMRC officer resolve a dispute together.

Customers have the option of involving a professionally accredited mediator from outside HMRC in the HMRC ADR process at their own cost. They will work with an assigned HMRC mediator who has final control over the mediation process. A non-HMRC mediator who takes part in an HMRC ADR process does so on condition that they accept and will apply the general terms and conditions of the HMRC ADR process, including the conditions set out in this guidance.