Alternative Dispute Resolution Guidance

ADRG03100 - HMRC Governance during ADR

The HMRC case team will continue to administer the case while it is within the ADR process, following all the usual statutory and internal HMRC processes, including any relevant governance procedures in place in their business area.
In some instances, there may still be a need for the case teams to refer back to other HMRC stakeholders to confirm policy and legal positions.

In some special categories of cases, the final decision on whether HMRC can accept a solution proposed during mediation can only be made by a 바카라 사이트淒ispute Resolution Board바카라 사이트� or similar panel (see HMRC바카라 사이트檚 Code of Governance for resolving tax disputes). In these instances, any potential agreement negotiated during mediation is provisional, and needs to be ratified by the appropriate board or panel before it can be agreed by HMRC. This will be made clear to the customer during the mediation.