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HMRC has made changes to the way it operate the alternative dispute resolution (ADR) process.
As a result of changes to the tribunal rules, HMRC can now consider alternative dispute resolution applications at any stage of the process up to the date of the tribunal.
It is also changing the way it carries out mediations and will now be offering telephone and video conferencing due to the Covid-19 pandemic. It will in the future will be likely to offer face-to-face meetings again but these will be only one of several options available to the mediator when considering how to resolve a dispute and will no longer be offered routinely in every case.
