HMRC have updated its guidance on the use of alternative dispute resolution (ADR), confirming that large businesses no longer need to contact their customer compliance manager or caseworker before applying for ADR. If an appeal has been made, the business should apply for ADR after receiving a letter from the tribunal acknowledging the appeal, according to the revised guidelines.
HMRC have updated its guidance on the use of alternative dispute resolution (ADR), confirming that large businesses no longer need to contact their customer compliance manager or caseworker before applying for ADR. If an appeal has been made, the business should apply for ADR after receiving a letter from the tribunal acknowledging the appeal, according to the revised guidelines.