ADRG03000 | Disagreements about whether a case is suitable for ADR

There might be instances where there is uncertainty or a disagreement about whether a case is suitable for ADR. These include cases where requests have been made for ADR, for example:

• Requests from customers for ADR where the recommended decision of the case team is that the case is not suitable for ADR

• Requests from customers for ADR where some or all members of the HMRC case team believe the case is unsuitable, but other members of the case team believe the case may be suitable

• Referrals from HMRC caseworkers for complex or sensitive cases where they would like to offer ADR to the customer

The ADR Panel, which consists of senior stakeholder across HMRC, will consider requests for ADR in all such circumstances where there is uncertainty about the suitability of a case for ADR. The ADR Panel will provide assurance that applications by customers in the most complex or potentially contentious cases for ADR are properly assessed and that decisions are consistent and principled. Decisions made by the ADR Panel will be notified to the customer by the relevant case team within 5 working days of the ADR Panel meeting.