ADRG02900 - Specified cases excluded from ADR

There are also specific areas of tax where HMRC does not currently offer ADR.

Cases excluded from ADR are:

  • cases that HMRC’s criminal investigators are dealing with
  • complaints and disputes about HMRC delays in using information or giving misleading advice
  • debt recovery or payment issues
  • disputes about tax credits
  • disputes over default surcharges
  • automatic late payment or late filing penalties
  • PAYE coding notices
  • Extra-Statutory Concessions
  • pension liberation schemes
  • high income child benefit charges
  • disputes about the National Minimum Wage
  • accelerated payments and follower notices
  • cases the First Tier Tax Tribunal have categorised as ‘paper’ or ‘basic’
  • Civil Evasion Penalties
  • Forfeiture

If the customer has asked for a formal HMRC Review of a decision then ADR will not be offered at the same time. However, if a Review decision has been made, and the customer has formally appealed against it, and this appeal has been accepted, then the customer can make an application for ADR.