Alternative Dispute Resolution: Practice Statement for First Tier Tribunal Tax Chamber

Tax Chamber (First-tier Tribunal)TribunalsPractice Guidance

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This Practice Statement has been issued on 9 May 2025  in relation to Alternative Dispute Resolution (ADR) in relation to proceedings in the Tax Chamber of the First-tier Tribunal. It has been made by the Chamber President and sets out the Tribunal’s practice in appeals against HMRC decisions where it is proposed that the parties engage in Alternative Dispute Resolution (ADR) after an appeal has been made to the Tribunal.

ADR can also be used before an appeal has been made to the Tribunal. This should be discussed with HMRC directly.