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If you disagree with a decision HM Revenue & Customs (HMRC) have made you may have a right to appeal or ask for a statutory review. For information on your legal rights see:
Alongside these legal rights HMRC have introduced Alternative Dispute Resolution (ADR). This service aims to help resolve disputes or get agreement on which issues need to be taken for a legal ruling. To keep your legal rights you should appeal or ask for statutory review as well asking for ADR. You can also ask for ADR before HMRC have made a decision.
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HMRC can arrange for someone who has not been involved in your case to work with you and the officer dealing with your case. The person leading the ADR is specially trained to act as a neutral third party mediator. They do not take over responsibility for your case. The decision on settling a case stays with you and the officer handling your case. The person leading the ADR will work with you both to explore ways of resolving the dispute through meetings and telephone conversations. They will help you focus on the areas that need to be resolved and, if needed, help re-establish dialogue. In some cases you might agree with HMRC to jointly pay for a professional independent mediator.
ADR is mainly aimed at helping business customers with disputes. If you have a dispute about your personal tax affairs it may also be suitable for you. You can ask HMRC to consider ADR or your accountant or tax adviser can ask on your behalf.
ADR is not appropriate for disputes about:
If you have a Customer Relationship Manager or a dedicated caseworker please contact them to discuss ADR.
For more information see HMRC's guidance for staff:
For information on HMRC's approach to large business customers see the guide about:
If you are small or medium sized business and are in dispute with HMRC you can find out more about ADR by following the link below. If you want to ask for ADR there's an online form to send your details to HMRC. Or if you have an agent they can do this on your behalf.
If you have complicated personal tax affairs and are in dispute with HMRC you can find out more about ADR by following the link below. There's an online form you or your agent can use to ask for ADR.
If you are not sure whether ADR is suitable for your dispute or have any other questions about ADR you can email HMRC's Dispute Resolution Unit.
If HMRC have made an appealable decision you can ask for your dispute to be referred to an independent tribunal for a hearing. You may also ask for a statutory review.