Guidance
Alternative Dispute Resolution: Practice Statement for First Tier Tribunal Tax Chamber
Published 2025-05-09Last updated 2026-02-03
Updated January 2026
This Practice Statement has been issued on 9 May 2025 (updated 26 January 2026) 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.
Related guidance 5
Other guidance whose text is closest in subject to this document, found by similarity of wording rather than by citation.
- Applications for Extension of Time: Practice Statement for First Tier Tribunal Tax Chamber2026-02-03
- Practice Direction for the First-tier Tribunal Tax Chamber: Allocation Of Cases To Categories In The Tax Chamber2022-10-14
- Mandatory (alternative) dispute resolution is lawful and should be encouraged2022-07-20
- FtT HESC Practice Guidance – Appeals Against Statements of Special Educational Needs (March 2018)2022-07-25
- Practice Direction of the Immigration and Asylum Chamber of the First-tier Tribunal2024-11-01