HMRC recently made two important changes to the way the Alternative Dispute Resolution (“ADR”) process is operated. Recent changes to the Tribunal rules mean that HMRC can now consider ADR applications at any stage of the process up to the date of the Tribunal.

HMRC is also changing the way it carries out mediations and will now be offering telephone and video conferencing due to the pandemic.

The way HMRC works in the future will also be changing. HMRC are likely to offer face-to-face meetings again, but they will be only one of several options available to the mediator when considering how to help taxpayers resolve their dispute and will no longer be offered routinely in every case.

If you have a case that you would like considered for ADR, please complete the online application form.