Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many cases dealt with by HMRC involved the application of alternative dispute resolution in the last 12 months.

Alternative Dispute Resolution (ADR) is a voluntary, informal process in which an impartial HMRC mediator actively assists parties to work towards agreement of a tax dispute.

ADR is one facet of a wider dispute resolution policy across HMRC. The following is specific information relating to the ADR function only and therefore only forms part of the dispute resolution landscape in HMRC.

For the period 01/03/2018 to 01/03/2019 HMRC has received 1139 applications for ADR of which 515 were accepted with 69 awaiting a decision. There are 56 full time equivalents (FTE) employed directly on issues related to specialised tax mediation.