HMRC policy on ADR

By Tolley in association with Philip Rutherford

The following Owner-Managed Businesses guidance note by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • HMRC policy on ADR
  • Introduction
  • Background
  • How to request ADR
  • Litigation settlement strategy
  • Other issues


Alternative dispute resolution (ADR) is widely used in the commercial world as a cheaper, more time efficient and effective way of dealing with issues and disagreements than formal litigation. ADR can come in a number of different formats including mediation, arbitrations and third party negotiation.

HMRC disputes historically tended to be resolved either by protracted correspondence and negotiation or in the Tribunal. Enquiries were often time consuming and costly affairs with neither party achieving a satisfactory outcome. The regulations and guidance surrounding HMRC disputes has been a rapidly changing area in recent years, and following successful pilot schemes, ADR is now ‘business as usual’ for small and medium enterprises, individuals and large and complex cases.


Following a number of reviews undertaken into various HMRC practices and procedures, includ

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