ADRG02200 | What happens during a typical day of mediation

In most cases the most efficient and effective way to resolve the dispute is by holding a mediation day. This is where the mediator brings the HMRC case team and the customer side together for a series of joint and private discussions over the course of a day.

It is important that the decision makers on both sides are at the meeting to make sure that it is possible to work towards an agreement on the day. In the majority of cases this means that the customer as well as any professional representatives will need to attend the mediation meeting, and only in exceptional cases would a mediation meeting be held without the customer being present.

On the HMRC side this means that the HMRC caseworker and their manager will usually attend, and in some cases the HMRC technical or policy specialists may also need to be present. The mediator will already have had separate talks with HMRC and with the customer side (usually by phone or video call) to get a better understanding of the dispute.