HMRC have published an Alternative Dispute Resolution Guidance manual.
This is for when an impartial HMRC mediator assists in resolving a tax dispute outside of the tribunal or court. The contents are arranged in the following sections, with a “suggested template of record of outcome of ADR” at the end:
- Introduction
- How does the process work in practice
- The use of external mediators
- Ground rules for Alternative Dispute Resolution
- Alternative Dispute Resolution (ADR) is “a flexible process”
- The mediator is impartial and neutral
- The parties in the dispute have ultimate control
- Opportunities for private discussions between the customer, their representatives and the HMRC mediator
- Discussions are held “without prejudice”
- Tax facts are not treated as confidential to the mediation
- Record of documents exchanged during ADR
- Note taking during mediation
- What happens during a typical day of mediation
- Exchange of opening statements before the day of mediation
- Structure of a typical day of mediation
- Concluding ADR: formal “Record of the outcome of the ADR meeting”
- Negotiation and the HMRC Litigation and Settlement Strategy
- What types of cases are suitable for Alternative Dispute Resolution
- Alternative Dispute Resolution (ADR) is not suitable for every dispute
- Specified cases excluded from ADR
- Disagreements about whether a case is suitable for ADR
- HMRC Governance during ADR
- Conclusion
https://www.gov.uk/hmrc-internal-manuals/alternative-dispute-resolution-guidance
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