On 1 February 2023, UK HMRC published a new internal manual, Alternative Dispute Resolution (ADR) Guidance. The introduction and overview of how ADR works are as follows:

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ADRG01000 - Introduction

Definition - Alternative Dispute Resolution (ADR) in HMRC is a flexible process in which an impartial and neutral HMRC mediator actively assists parties in working towards resolving a tax disp…