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HMRC have revealed details of plans to continue its alternative dispute resolution (ADR) system for large and complex cases.
The announcement comes just a week after it was confirmed that ADR had become part of the Revenue’s daily business for handling disagreements with small and medium-sized enterprises and individual taxpayers.
HMRC have revealed details of plans to continue its alternative dispute resolution (ADR) system for large and complex cases.
The announcement comes just a week after it was confirmed that ADR had become part of the Revenue’s daily business for handling disagreements with small and medium-sized enterprises and individual taxpayers.
A new report covering the recently ended pilot scheme concludes that large and complex disputes can be facilitated by trained tax personnel or by external mediators, but HMRC officials must be present with appropriate seniority to make decisions for both the department and the taxpayer:
“There should be clarity about the extent of authority each side has to reach a binding decision and about any further governance steps. The timescale within which a non-binding agreement should be ratified by any governance or oversight authority should be known before the facilitation or mediation.”
The ADR process will continue to be available for bigger firms, with the Dispute Resolution Unit (DRU) acting as the central point of contact.
HMRC suggest that taxpayers considering ADR in relation to a current dispute may wish to first consult their caseworker or customer relationship manager.
