ADRG01400 | Alternative Dispute Resolution (ADR) is “a flexible process”

In many cases the mediator will help the HMRC case team and the customer to prepare for a day of mediation. This will normally be done via telephone conference call or video call, or exceptionally in a face-to-face setting.

Sometimes it will be possible to resolve matters without a formal day of mediation. Each case is different. The format for the mediation process will be determined by the mediator after considering all aspects of the case, and the process may change during the mediation depending on how matters develop.