Alternative Dispute Resolution (ADR) is a voluntary, informal process in which an impartial HMRC mediator actively assists parties to work towards agreement of a tax dispute.<\/p>
<\/p>
ADR is one facet of a wider dispute resolution policy across HMRC. The following is specific information relating to the ADR function only and therefore only forms part of the dispute resolution landscape in HMRC.<\/p>
<\/p>
For the period 01/03/2018 to 01/03/2019 HMRC has received 1139 applications for ADR of which 515 were accepted with 69 awaiting a decision. There are 56 full time equivalents (FTE) employed directly on issues related to specialised tax mediation.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-03-06", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "227385"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-06T17:05:05.597Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-01", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Mediation"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many FTE staff employed by HMRC work on issues related to tax mediation in the most recent period for which figures are available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "227384"} , {"_about" : "http://data.parliament.uk/resources/1079567", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1079567/answer", "answerText" : {"_value" : "
Alternative Dispute Resolution (ADR) is a voluntary, informal process in which an impartial HMRC mediator actively assists parties to work towards agreement of a tax dispute.<\/p>
<\/p>
ADR is one facet of a wider dispute resolution policy across HMRC. The following is specific information relating to the ADR function only and therefore only forms part of the dispute resolution landscape in HMRC.<\/p>
<\/p>
For the period 01/03/2018 to 01/03/2019 HMRC has received 1139 applications for ADR of which 515 were accepted with 69 awaiting a decision. There are 56 full time equivalents (FTE) employed directly on issues related to specialised tax mediation.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-03-06", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "227384"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-06T17:05:05.627Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-01", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs: Dispute Resolution"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many cases dealt with by HMRC involved the application of alternative dispute resolution in the last 12 months.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "227385"} , {"_about" : "http://data.parliament.uk/resources/1079568", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1079568/answer", "answerText" : {"_value" : "
HMRC\u2019s work on tackling international tax avoidance and on issues related to overseas crown dependencies and territories takes place across a range of areas within HMRC; ranging from compliance activity, litigation through to policy making. The majority of tax compliance work relating to these areas takes place in its Customer Compliance Group. There are currently around 25,000 people working in HMRC tackling all forms of non-compliance in the tax system.<\/p>
This flexible resource gives HMRC the capability to effectively tackle compliance risks. HMRC officers are a flexible resource and may work on a number of cases involving several different customer groups\u2019 behaviours and risks at any one time.<\/p>
As such it is not possible to say how many staff work solely on these two specific areas.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-03-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-06T08:22:10.733Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-01", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many FTE staff employed by HMRC are working on issues related to international tax avoidance in the most recent period for which figures are available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "227386"} , {"_about" : "http://data.parliament.uk/resources/1079569", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1079569/answer", "answerText" : {"_value" : "
Border Force is responsible for tackling smuggling at the UK border. HMRC has staff that work closely with Border Force, and in the course of this joint working they will occasionally assist with anti-smuggling activity. HMRC is also responsible for the anti-fraud strategies that look to prevent the smuggling of excise goods such as tobacco, alcohol and oils, and for investigating smuggling offences. Given that HMRC compliance, analysis and investigation staff are charged with covering a wide range of activities, trying to identify the number who work on issues related to smuggling would require disproportionate effort. As a consequence the information requested is not readily available and could only be provided at disproportionate cost.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"} } , "answeringMemberConstituency" : {"_value" : "Newark"} , "answeringMemberPrinted" : {"_value" : "Robert Jenrick"} , "dateOfAnswer" : {"_value" : "2019-03-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-06T11:42:58.747Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-01", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Smuggling"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many FTE staff employed by HMRC are working on issues related to tackling smuggling in the most recent period for which figures are available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "227387"} , {"_about" : "http://data.parliament.uk/resources/1079574", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1079574/answer", "answerText" : {"_value" : "
The Government is open to hearing views on this issue, and digital payments more broadly, as evidenced by its call for evidence on cash and digital payments in the new economy. Amongst other things, this explored how the Government can best support digital payments. The Government will formally respond to the call for evidence in due course.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"} } , "answeringMemberConstituency" : {"_value" : "Salisbury"} , "answeringMemberPrinted" : {"_value" : "John Glen"} , "dateOfAnswer" : {"_value" : "2019-03-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-06T15:24:01.517Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-01", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Bank Cards: Fees and Charges"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether the Government has plans to reform the cap on interchange rate fees for card payments introduced in the Interchange Fee Regulation 2016 from a percentage cap to a flat rate of 50p per transaction.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4672", "label" : {"_value" : "Biography information for Ged Killen"} } , "tablingMemberConstituency" : {"_value" : "Rutherglen and Hamilton West"} , "tablingMemberPrinted" : [{"_value" : "Ged Killen"} ], "uin" : "227415"} , {"_about" : "http://data.parliament.uk/resources/1078519", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1078519/answer", "answerText" : {"_value" : "
As the Worldwide harmonised Light vehicles Test Procedure (WLTP) aims to replicate real-world driving conditions more closely, it is expected that reported CO2<\/sub> values will increase.<\/p> <\/p> Through the review of WLTP and vehicle taxes, the government has engaged with stakeholders to determine the impact on tax liabilities and the UK\u2019s environmental objectives.<\/p> <\/p> The review closed on 17 February and the responses are currently being analysed. The government has committed to publishing a response in the spring.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"}
}
, "answeringMemberConstituency" : {"_value" : "Newark"}
, "answeringMemberPrinted" : {"_value" : "Robert Jenrick"}
, "dateOfAnswer" : {"_value" : "2019-03-06", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-03-06T11:46:19.137Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-02-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Company Cars: Taxation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what steps he is taking to tackle the financial effect of the introduction of the Worldwide Harmonised Light Vehicle Test Procedure on company car drivers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"}
}
, "tablingMemberConstituency" : {"_value" : "Ribble Valley"}
, "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"}
], "uin" : "226551"}
, {"_about" : "http://data.parliament.uk/resources/1078651", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1078651/answer", "answerText" : {"_value" : " The Treasury engages with the Department for International Trade on a regular and ongoing basis in support of trade in new and emerging markets, as well as trade with existing partners. The Treasury also engages with the Department for Transport on matters of aviation policy.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"}
}
, "answeringMemberConstituency" : {"_value" : "Newark"}
, "answeringMemberPrinted" : {"_value" : "Robert Jenrick"}
, "dateOfAnswer" : {"_value" : "2019-03-06", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-03-06T11:48:52.567Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-02-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Aviation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what discussions he has had with the Department for International Trade on the importance of developing new aviation routes to new and emerging markets.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3960", "label" : {"_value" : "Biography information for Henry Smith"}
}
, "tablingMemberConstituency" : {"_value" : "Crawley"}
, "tablingMemberPrinted" : [{"_value" : "Henry Smith"}
], "uin" : "226653"}
, {"_about" : "http://data.parliament.uk/resources/1077549", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1077549/answer", "answerText" : {"_value" : " The Prime Minister has made clear that she does not want to see Article 50 extended, and the absolute focus of the Government is leaving the European Union on 29 March with a deal.<\/em><\/p> <\/em><\/p> We are currently focused on getting this deal passed by 12 March, and if that does not happen, the PM has set out the next steps.<\/em><\/p> <\/em><\/p> If Article 50 is delayed the fiscal impact will depend on the precise arrangements agreed with the EU at the time.<\/em><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2019-03-06", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-03-06T15:13:21.907Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-02-26", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Brexit"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what estimate he has made of the effect on the public purse of a delay to the UK leaving the EU.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1566", "label" : {"_value" : "Biography information for Daniel Kawczynski"}
}
, "tablingMemberConstituency" : {"_value" : "Shrewsbury and Atcham"}
, "tablingMemberPrinted" : [{"_value" : "Daniel Kawczynski"}
], "uin" : "226081"}
, {"_about" : "http://data.parliament.uk/resources/1077599", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1077599/answer", "answerText" : {"_value" : " Details of the film production companies that have claimed corporation tax relief cannot be released because of HMRC\u2019s duty of taxpayer confidentiality.<\/p> <\/p> HMRC publishes annual statistics on the creative industries corporation tax reliefs, including film, theatre, video games, high-end television, children\u2019s television and animation. The latest release of this publication can be found here:<\/p>