Tax alternative dispute resolution (ADR) procedure
Produced in partnership with Anne Redston
Tax alternative dispute resolution (ADR) procedure

The following Tax practice note produced in partnership with Anne Redston provides comprehensive and up to date legal information covering:

  • Tax alternative dispute resolution (ADR) procedure
  • Status and scope of ADR procedure
  • Aim of ADR
  • The scope of ADR
  • The FTT and UT rules
  • What is ADR?
  • Advantages and disadvantages of ADR
  • Advantages of ADR
  • Disadvantages of ADR
  • Accessing ADR
  • More...

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary.

This Practice Note explains the HMRC tax alternative dispute resolution (ADR) procedure which was first introduced in 2010. For more information on ADR generally, see Practice Note: What is ADR?

This Practice Note does not cover mediation or ADR in respect of appeals or reviews relating to decisions made by Revenue Scotland in relation to any of the Scottish devolved taxes in respect of which the First-tier Tribunal for Scotland (Tax Chamber) has jurisdiction. For more information on mediation in respect of such appeals, see Practice Note: Appealing a Revenue Scotland decision—Mediation.

Like litigation, ADR should be used only after attempts to resolve the dispute bilaterally in a collaborative way have failed.

It is understood that, as a result of the coronavirus (COVID-19) pandemic, HMRC is no longer offering face-to-face meetings but instead uses telephone and video conferencing. HMRC is also likely to continue to use that technology after the pandemic, so that face-to-face meetings will no longer be routinely offered to ADR participants. If you consider that a face-to-face meeting would be the best way of resolving the issues post coronavirus, you are likely to have to explain why.

Status and scope of ADR procedure

The ADR procedure is part of

Popular documents