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Guidance

Compliance checks: alternative dispute resolution — CC/FS21

This factsheet is about disputes during compliance checks.

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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 14 October 2014
Last updated 4 September 2026 Show all updates
  1. The ‘Alternative dispute resolution — CC/FS21’ factsheet has been updated with revised guidance on when to apply for Alternative Dispute Resolution (ADR), how to apply, the types of disputes suitable for ADR and what to expect during the ADR process.

  2. The 'Alternative dispute resolution — CC/FS21' page attachment has been updated to include a section for 'More information online about compliance checks'. The section for 'If you need help' has also been updated to 'If you need extra support'.

  3. A new version of the CC/FS21 factsheet has been added.

  4. We have updated the factsheet with more information on the ADR process and clarification of how the policy can help customers resolve disputes.

  5. The 'If you need help' section of the factsheet has been updated with details of the extra support HMRC can give.

  6. The English and Welsh versions of the CC/FS21 factsheet have been updated.

  7. The factsheet has been updated with legislative and policy changes.

  8. This factsheet has been updated for customers who need extra support

  9. The Welsh version of the 'Compliance checks: alternative dispute resolution - CC/FS21' factsheet has been updated.

  10. A Welsh version of this page has been added.

  11. CC/FS21 factsheet has been updated.

  12. CC/FS21 factsheet has been updated.

  13. First published.

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