ADRG02100 | Note taking during mediation

Participants can take notes during the mediation if they wish but the mediator will encourage them to keep these to a minimum during the joint discussions because it is important that each side actively listens to the other side. If information supplied by the customer is a “tax fact” that has an impact on the customers tax liability, then the case team must make and retain a note of it.

The mediator may also take some brief notes during discussions, and although some of these may relate to the facts of the case, the purpose is to help the mediator understand the broad basis of the disagreement and allow them to get on with their real work of helping the parties communicate effectively, explore the issues, consider options for settlement and reach an agreement that resolves the dispute.

Any mediators’ notes kept during the ADR process are held separately in line with Data Retention Policies. Notes kept by mediators should be factual, and without personal opinion in separate and secure folders that are not accessible to the HMRC Casework Team. In the unlikely event of a dispute, particularly at Tribunal, these notes may be disclosable.

If the customer were to share tax facts with the mediator which were hitherto unknown to HMRC and HMRC believes that these facts are ones which the Tribunal should have regard to in coming to its decision, then these notes will be disclosable. As noted under ADRG01900, special care should be taken in relation to such facts.