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HMRC internal manual

Complaint Handling Guidance

HM Revenue & Customs
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Complaints to the Adjudicator: Mediation

Mediation is a term the Adjudicator’s Office use to describe the process whereby they broker a resolution to the complaint to which both the complainant and HMRC agree. We welcome mediated settlements precisely because they involve agreement, and because they usually allow a complainant to draw a line under the complaint and resume a good working relationship with us.

While successful mediation usually relies on an element of give and take in order to reach agreement, do not feel that you are automatically obliged to accept what is proposed, simply to settle a case by mediation. Discuss your views with the Adjudicator’s Office to try to reach a mutually agreeable outcome. If, at the end of the day, you consider for example that the suggested financial redress is not acceptable, tell the Adjudicator’s Office and leave them to deal with the case by recommendation if they so wish.

Make sure you set out your position and reasoning clearly and record your basis for settlement so as to avoid any misunderstanding when the case is concluded.

If you need further advice in individual cases, contact CCAST