Your rights and ways to settle a dispute: CC/FS21, CC/FS9 and the Human Rights Act factsheets

HMRC's factsheet CC/FS21 says Alternative Dispute Resolution (ADR) is a dispute resolution service offered by HMRC, in which an HMRC officer trained in mediation acts as a neutral and impartial mediator between you and the officer dealing with your case.

“ADR is a dispute resolution service offered by HM Revenue and Customs (HMRC). An HMRC officer who is professionally trained in mediation skills and techniques will act as a neutral and impartial mediator.”

HMRC's factsheet CC/FS21 lists when you can apply for ADR if HMRC has opened a compliance check into your tax affairs: at any stage of the check if progress has stalled, when you cannot reach an agreement with the officer, and at any stage of tribunal proceedings.

“If an HMRC officer has opened a compliance check into your tax affairs, you can apply for ADR: … at any stage of the check, if progress has stalled … when you’re unable to reach an agreement with the officer … at any stage of the tribunal proceedings”

HMRC's factsheet CC/FS21 says ADR is another way of dealing with many types of dispute, that each application is considered case by case, and that it is not a statutory process, so HMRC reserves the right to reject applications that are not suitable.

“ADR is another way of dealing with many types of dispute. Each application for ADR is considered on a case-by-case basis. Not all disputes are suitable for ADR. ADR isn’t a statutory process and we reserve the right to reject applications that aren’t suitable.”

HMRC's factsheet CC/FS21 says most disputes will be suitable for ADR but it is not suitable where a matter is under criminal investigation or where a case is stood behind a lead case.

“Most disputes will be suitable for ADR. ADR is not suitable for the following. … Where a matter is under criminal investigation. … Where a case is stood behind a ‘lead case’.”

HMRC's factsheet CC/FS21 says ADR is not suitable where it is unlikely to resolve a matter more efficiently and cost effectively than other means, and gives as examples Self-assessment registration, PAYE coding notices, and automatic penalties such as for late filing and late payment.

“Where it’s unlikely that ADR will resolve a matter more efficiently and cost effectively than other means. For example, Self-assessment registration, PAYE coding notices, automatic penalties (for example, for late filing and late payment, or tribunal appeals allocated to the ‘basic’ or default ‘paper’ category).”

HMRC's factsheet CC/FS21 says you apply for ADR by completing the application form online, and that HMRC will normally tell you within 30 days of receiving your application whether the case has been accepted.

“You need to complete the application form online. … We’ll normally tell you whether the case has been accepted or not within 30 days of receiving your application.”

HMRC's factsheet CC/FS21 says that when you apply you are asked to agree to principles that commit you to taking part fully, including being available for a mediation meeting within 90 days of your application being accepted and providing more information within 15 days if the mediator asks for it.

“When you complete the application, you’ll be asked to agree to principles that commit you to taking part fully in the ADR process. … you and your representative must be available within 90 days of your application being accepted for ADR for a mediation meeting … if the mediator asks for more information, you will provide this within 15 days”

HMRC's factsheet CC/FS21 says that discussions about resolving the dispute take place on a without prejudice basis, meaning they cannot be used in later proceedings unless both parties agree or the information shared is a tax fact.

“Without prejudice means discussions on possible solutions to resolve the dispute cannot be used in later proceedings by either party. This is unless both parties agree or the information shared is a ‘tax fact’.”

HMRC's factsheet CC/FS21 says the mediator will not suggest or impose solutions, that there will only be a resolution if you and the HMRC officer reach a mutually acceptable agreement, and that in some cases an agreement is provisional until approved by the appropriate board or panel.

“The mediator will not suggest or impose solutions but will help you and the HMRC officer work through the matters in dispute. There will only be a resolution if you and the HMRC officer can reach a mutually acceptable agreement. … It needs to be approved by the appropriate board or panel before it can be agreed by HMRC.”

HMRC's factsheet CC/FS21 says that using ADR does not affect your right to appeal or to ask for a review.

“If ADR is used this doesn’t affect your right to appeal or to ask for a review.”

HMRC's factsheet CC/FS21 says that if you do not have access to the internet and need additional help applying, you can call 03000 538177.

“If you don’t have access to the internet and need additional help, please call us on 03000 538177.”

HMRC's factsheet CC/FS21 says that if your health or personal circumstances make the ADR process difficult, you can tell the officer who has contacted you, who will help in whatever way they can, and that you can also ask someone else such as a professional adviser, friend or relative to deal with HMRC on your behalf.

“please tell the officer who’s contacted you. They’ll help you in whatever way they can. … You can also ask someone else to deal with us on your behalf, for example, a professional adviser, friend or relative.”

HMRC's factsheet CC/FS9 says it explains your rights under Article 6 of the European Convention on Human Rights, which gives you certain rights when HMRC is considering whether to charge certain types of penalties.

“This factsheet tells you about your rights under Article 6 of the European Convention on Human Rights. … It gives you certain rights when we’re considering whether to charge certain types of penalties.”

HMRC's factsheet CC/FS9 says HMRC asks you to read it if HMRC thinks these rights may apply to you and it needs your help to work out whether to charge you a penalty.

“We’ll ask you to read this factsheet if we think these rights may apply to you and we need your help to work out whether to charge you a penalty.”

HMRC's factsheet CC/FS9 says that when HMRC is considering charging penalties you have the right under Article 6 not to answer its questions, sometimes called the right to silence, but that this right does not cover information or documents that already exist.

“When we’re considering charging penalties you have the right under Article 6 not to answer our questions. This is sometimes called the right not to self-incriminate or the right to silence. This right does not cover information or documents that already exist.”

HMRC's factsheet CC/FS9 says that you must give HMRC information or documents that already exist if it has a legal right to ask for them.

“This means you must give us the information or documents that already exist if we have a legal right to ask for them.”

HMRC's factsheet CC/FS9 says HMRC would appreciate your co-operation with its compliance check and with working out how much tax you owe, including whether it charges penalties, and that the amount of help and information you give is entirely your choice.

“We would appreciate your co-operation with our compliance check and working out how much tax you owe. This includes whether we charge penalties. The amount of help and information you give us is entirely your choice.”

HMRC's factsheet CC/FS9 says that in deciding how much to co-operate with HMRC, you have the right to get help from a professional adviser, and that if you do not already have one you may want to consider consulting one.

“you have the right to get help from a professional adviser. If you do not already have an adviser, you may want to consider consulting one.”

HMRC's factsheet CC/FS9 says you have the right to have the matter of penalties dealt with without unreasonable delay, and that HMRC will normally tell you whether any penalties are due once it has agreed the tax position with you.

“You have the right to have the matter of penalties dealt with without unreasonable delay. We’ll normally tell you whether any penalties are due once we’ve agreed the tax position with you.”

HMRC's factsheet CC/FS9 describes the order of events: if the tax position cannot be agreed HMRC sends an amendment or assessment of any additional tax it believes is due, and if it considers a penalty is also due it sends an assessment of the penalty, based on the additional tax.

“If we cannot agree the tax position, we’ll send you an amendment or assessment of any additional tax we believe is due. … If we consider a penalty is also due, we’ll send you an assessment of the penalty. We’ll base the assessment on the additional tax.”

HMRC's factsheet CC/FS9 says that if HMRC charges you a penalty you have the right to ask for a review or to appeal, and the right to ask for your review or appeal against both the tax and the penalty decisions to be considered together.

“If we charge you a penalty, you have the right to ask for a review or to appeal. You also have the right to ask for your review or appeal against both the tax and the penalty decisions to be considered together.”

HMRC's factsheet CC/FS9 says you have the right to apply for publicly funded legal assistance or legal aid, that funding may be available in some circumstances to help bring certain appeals before the tribunal, and that HMRC has no involvement in deciding whether a case qualifies.

“You have the right to apply for publicly funded legal assistance or legal aid. In some circumstances, funding may be available to help you bring certain appeals before the tribunal. … We have no involvement in decisions about if your case will qualify.”

HMRC's factsheet CC/FS9 says that if your health or personal circumstances may make it difficult to deal with HMRC, you can tell the officer who contacted you, and HMRC will help in whatever way it can.

“If you have any health or personal circumstances that may make it difficult for you to deal with us, tell the officer that’s contacted you. We’ll help you in whatever way we can.”

HMRC's factsheet CC/FS9 says you can ask someone else to deal with HMRC for you, for example a professional adviser, friend or relative, and that if HMRC writes to you it sends a copy to the person you have asked it to deal with.

“You can also ask someone else to deal with us on your behalf. For example, a professional adviser, friend or relative. … If we need to write to you, we’ll send a copy to the person you’ve asked us to deal with.”

HMRC's factsheet CC/FS45 says Article 6 of the European Convention on Human Rights gives you certain rights when HMRC is considering whether to charge certain types of penalties, and that this includes penalties for enablers of abusive tax avoidance, called enabler penalties.

“When we’re considering whether to charge certain types of penalties, Article 6 of the European Convention on Human Rights (HRA) gives you certain rights. This includes penalties for enablers of abusive tax avoidance (enabler penalties).”

HMRC's factsheet CC/FS45 says HMRC asks you to read it if it is considering charging you enabler penalties, and points to factsheet CC/FS43 for information about those penalties.

“We’ll ask you to read this factsheet if we’re considering charging you enabler penalties. You can find information about enabler penalties in factsheet CC/FS43, ‘Penalties for enablers of defeated tax avoidance’.”

HMRC's factsheet CC/FS45 says that when penalties are being considered you have the right under Article 6 not to answer HMRC's questions, but that this does not cover information or documents that already exist, which you must give HMRC if it has a legal right to ask for them.

“When we’re considering penalties, you have the right under Article 6 not to answer our questions. … This right does not cover information or documents that already exist. This means you must give us information or documents that already exist, if we have a legal right to ask for them.”

HMRC's factsheet CC/FS45 says how far you co-operate and provide information is entirely your choice, and that in deciding this you have the right to get help from a professional adviser.

“The extent to which you co-operate with us and provide us with information is entirely your choice. … In deciding how much you’re going to co-operate with us, you have the right to get help from a professional adviser.”

HMRC's factsheet CC/FS45 says you have the right to have the matter of penalties dealt with without unreasonable delay, and that if HMRC decides to charge a penalty it sends a penalty assessment and explains how the penalty was worked out.

“You have the right to have the matter of penalties dealt with without unreasonable delay. If we decide to charge you a penalty, we’ll send you a penalty assessment and explain how we’ve worked out the penalty.”

HMRC's factsheet CC/FS45 says that if HMRC charges you a penalty you have the right to ask for a review or the right to appeal, and that you have the right to apply for publicly funded legal assistance or legal aid.

“If we charge you a penalty, you have the right to ask for a review or the right to appeal. … You have the right to apply for publicly funded legal assistance or legal aid.”

HMRC's factsheet CC/FS45 says that if your health or personal circumstances may make it difficult to deal with HMRC you can tell the officer who contacted you, and that you can also ask someone else, such as a professional adviser, friend or relative, to deal with HMRC for you.

“please tell the officer that’s contacted you. We’ll help you in whatever way we can. … You can also ask someone else to deal with us on your behalf. For example, a professional adviser, friend or relative.”

HMRC's factsheet CC/FS57 says it tells you about your rights under Article 6 of the European Convention on Human Rights when HMRC is considering whether to charge certain types of penalties, and the penalty it covers is one for failing to comply with your obligations under the disclosure of tax avoidance schemes (DOTAS).

“This factsheet tells you about your rights under Article 6 of the European Convention on Human Rights. … It gives you certain rights when we’re considering whether to charge certain types of penalties. … a penalty for failing to comply with your obligations under the disclosure of tax avoidance schemes (DOTAS)”

HMRC's factsheet CC/FS57 says HMRC asks you to read it if it is considering charging you a penalty for failing to comply with your obligations under the disclosure of tax avoidance schemes (DOTAS).

“We’ll ask you to read this factsheet if we’re considering charging you a penalty for failing to comply with your obligations under the disclosure of tax avoidance schemes (DOTAS).”

HMRC's factsheet CC/FS57 says that when penalties are being considered you have the right under Article 6 not to answer HMRC's questions, but that this does not cover information or documents that already exist, which you must give HMRC if it has a legal right to ask for them.

“you have the right under Article 6 not to answer our questions. … This right does not cover information or documents that already exist. This means you must give us information or documents that already exist, if we have a legal right to ask for them.”

HMRC's factsheet CC/FS57 says that the amount of help and information you give HMRC is entirely your choice, and that when deciding how much to co-operate you have the right to get help from a professional adviser.

“The amount of help and information you give us is entirely your choice. … When deciding how much you’re going to co-operate with us, you have the right to get help from a professional adviser.”

HMRC's factsheet CC/FS57 says you have the right to have the matter of penalties dealt with without unreasonable delay, and that if HMRC charges you a penalty you have the right to ask for a review or to appeal.

“You have the right to have the matter of penalties dealt with without unreasonable delay. If we charge you a penalty, you have the right to ask for a review or to appeal.”

HMRC's factsheet CC/FS57 says you have the right to apply for publicly funded legal assistance or legal aid, that in some circumstances funding may be available for certain penalty proceedings before the Tribunal, and that HMRC has no involvement in deciding whether a case qualifies.

“You have the right to apply for publicly funded legal assistance or legal aid. In some circumstances, funding may be available to help you bring certain penalty proceedings before the Tribunal. … We have no involvement in decisions about if your case will qualify.”

HMRC's factsheet CC/FS57 says that if your health or personal circumstances may make it difficult to deal with HMRC you can tell the officer who has contacted you, and that you can also ask someone else, such as a professional adviser, friend or relative, to deal with HMRC for you.

“please tell the officer that has contacted you. They’ll help you in whatever way they can. … You can also ask someone else to deal with us on your behalf. For example, a professional adviser, friend or relative.”

HMRC's factsheet CC/FS63 says Article 6 of the European Convention on Human Rights, incorporated into British law through the Human Rights Act 1998, gives you certain rights when HMRC is considering whether to charge certain types of penalties, and the penalty it covers is one for failing to comply with a stop notice.

“Article 6 of the European Convention on Human Rights, which was incorporated into British law through the Human Rights Act 1998 gives you certain rights when we’re considering whether to charge certain types of penalties. … a penalty for failing to comply with a stop notice”

HMRC's factsheet CC/FS63 says HMRC asks you to read it if it is considering charging you a penalty for failing to comply with a stop notice, and points to factsheet CC/FS61 for information about stop notice penalties.

“We’ll ask you to read this factsheet if we’re considering charging you a penalty for failing to comply with a stop notice. You can find information about stop notice penalties in factsheet CC/FS61 ‘Penalties for failure to comply with a stop notice’.”

HMRC's factsheet CC/FS63 says that when penalties are being considered you have the right under Article 6 not to answer HMRC's questions, but that this does not cover information or documents that already exist, which you must give HMRC if it has a legal right to ask for them.

“you have the right under Article 6 not to answer our questions. … This right does not cover information or documents that already exist. This means you must give us information or documents that already exist, if we have a legal right to ask for them.”

HMRC's factsheet CC/FS63 says how far you co-operate and provide information is entirely your choice, and that in deciding this you have the right to get help from a professional adviser.

“The extent to which you co-operate with us and provide us with information is entirely your choice. … In deciding how much you’re going to co-operate with us, you have the right to get help from a professional adviser.”

HMRC's factsheet CC/FS63 says you have the right to have the matter of penalties dealt with without unreasonable delay, that HMRC sends a penalty assessment explaining how it worked out the penalty, and that in certain circumstances it may apply to the tribunal for approval to charge you a penalty.

“You have the right to have the matter of penalties dealt with without unreasonable delay. If we decide to charge you a penalty, we’ll send you a penalty assessment and explain how we’ve worked out the penalty. In certain circumstances we may apply to the tribunal for approval to charge you a penalty.”

HMRC's factsheet CC/FS63 says that if HMRC charges you a penalty you have the right to ask for a review or to appeal, and that you have the right to apply for publicly funded legal assistance or legal aid.

“If we charge you a penalty, you have the right to ask for a review or to appeal. … You have the right to apply for publicly funded legal assistance or legal aid.”

HMRC's factsheet CC/FS63 says that if your health or personal circumstances may make it difficult to deal with HMRC you can tell the officer who has contacted you, and that you can also ask someone else, such as a professional adviser, friend or relative, to deal with HMRC for you.

“please tell the officer that has contacted you. We’ll help you in whatever way we can. … You can also ask someone else to deal with us on your behalf, for example, a professional adviser, friend or relative.”

HMRC's factsheet CC/FS70 says Article 6 of the European Convention on Human Rights, incorporated into British law through the Human Rights Act 1998, gives you certain rights when HMRC is considering whether to charge certain types of penalties, and the penalty it covers is one for facilitating an avoidance scheme involving a non-resident promoter.

“Article 6 of the European Convention on Human Rights, which was incorporated into British law through the Human Rights Act 1998 gives you certain rights when we’re considering whether to charge certain types of penalties. … a penalty for facilitating an avoidance scheme involving a non-resident promoter”

HMRC's factsheet CC/FS70 says HMRC asks you to read it if it is considering charging you a penalty for facilitating an avoidance scheme involving a non-resident promoter, and points to factsheet CC/FS67 for information about the penalty.

“We’ll ask you to read this factsheet if we’re considering charging you a penalty for facilitating an avoidance scheme involving a non-resident promoter. You can find information about the penalty in factsheet CC/FS67, ‘Penalties for facilitating avoidance schemes involving non-resident promoters’.”

HMRC's factsheet CC/FS70 says that when penalties are being considered you have the right under Article 6 not to answer HMRC's questions, but that this does not cover information or documents that already exist, which you must give HMRC if it has a legal right to ask for them.

“you have the right under Article 6 not to answer our questions. … This right does not cover information or documents that already exist. This means you must give us information or documents that already exist, if we have a legal right to ask for them.”

HMRC's factsheet CC/FS70 says how far you co-operate and provide information is entirely your choice, and that in deciding this you have the right to get help from a professional adviser.

“The extent to which you co-operate with us and provide us with information is entirely your choice. … In deciding how much you’re going to co-operate with us, you have the right to get help from a professional adviser.”

HMRC's factsheet CC/FS70 says you have the right to have the matter of penalties dealt with without unreasonable delay, and that if HMRC decides to charge a penalty it sends a penalty assessment and explains how the penalty was worked out.

“You have the right to have the matter of penalties dealt with without unreasonable delay. If we decide to charge you a penalty, we’ll send you a penalty assessment and explain how we’ve worked out the penalty.”

HMRC's factsheet CC/FS70 says that if HMRC charges you a penalty you have the right to ask for a review or to appeal, and that you have the right to apply for publicly funded legal assistance or legal aid.

“If we charge you a penalty, you have the right to ask for a review or to appeal. … You have the right to apply for publicly funded legal assistance or legal aid.”

HMRC's factsheet CC/FS70 says that if your health or personal circumstances may make it difficult to deal with HMRC you can tell the officer who has contacted you, and that you can also ask someone else, such as a professional adviser, friend or relative, to deal with HMRC for you.

“please tell the officer that has contacted you. We’ll help you in whatever way we can. … You can also ask someone else to deal with us on your behalf, for example, a professional adviser, friend or relative.”

HMRC's factsheet CC/FS85 says it gives you certain rights when HMRC is considering whether to charge certain types of penalties, and the penalties it covers are for making a declaration that includes incorrect information, or providing another person's declaration that includes incorrect information that you knew or should have known was incorrect.

“It gives you certain rights when we’re considering whether to charge certain types of penalties. … These penalties are for (either): … making a declaration that includes incorrect information … providing a declaration made by another person that includes incorrect information, and you knew or should have known that the information was incorrect”

HMRC's factsheet CC/FS85 says HMRC asks you to read it if it is considering charging you a penalty.

“We’ll ask you to read this factsheet if we’re considering charging you a penalty.”

HMRC's factsheet CC/FS85 says that when penalties are being considered you have the right under Article 6 not to answer HMRC's questions, but that this does not cover information or documents that already exist, which you must give HMRC if it has a legal right to ask for them.

“you have the right under Article 6 not to answer our questions. … This right doesn’t cover information or documents that already exist. This means you must give us the information or documents that already exist, if we have a legal right to ask for them.”

HMRC's factsheet CC/FS85 says that the amount of help and information you give HMRC is entirely your choice, and that in deciding how much to co-operate you have the right to get help from a professional adviser.

“The amount of help and information you give us is entirely your choice. … In deciding how much you’re going to co-operate with us, you have the right to get help from a professional adviser.”

HMRC's factsheet CC/FS85 says you have the right to have the matter of penalties dealt with without unreasonable delay, and that if HMRC decides to charge a penalty it sends a penalty assessment and explains how the penalty was worked out.

“You have the right to have the matter of penalties dealt with without unreasonable delay. If we decide to charge you a penalty, we’ll send you a penalty assessment and explain how we’ve worked out the penalty.”

HMRC's factsheet CC/FS85 says that if HMRC charges you a penalty you have the right to ask for a review or to appeal, and that you have the right to apply for publicly funded legal assistance or legal aid.

“If we charge you a penalty, you have the right to ask for a review or to appeal. … You have the right to apply for publicly funded legal assistance or legal aid.”

HMRC's factsheet CC/FS92 says it tells you about your rights under Article 6 of the European Convention on Human Rights when HMRC is considering whether to charge certain types of penalties, and the penalty it covers is one for a breach of the prohibition of promotion of certain tax avoidance arrangements (POP) legislation.

“This factsheet tells you about your rights under Article 6 of the European Convention on Human Rights. … It gives you certain rights when we’re considering whether to charge certain types of penalties. … a penalty for a breach of the prohibition of promotion of certain tax avoidance arrangements (POP) legislation”

HMRC's factsheet CC/FS92 says HMRC asks you to read it if it is considering charging you a penalty for a breach of the prohibition of promotion of certain tax avoidance arrangements (POP) legislation, and points to factsheet CC/FS91 for more about these penalties.

“We’ll ask you to read this factsheet if we’re considering charging you a penalty for a breach of the prohibition of promotion of certain tax avoidance arrangements (POP) legislation. You can find more information about these penalties in factsheet CC/FS91, ‘Prohibition of promotion of certain tax avoidance arrangements’.”

HMRC's factsheet CC/FS92 says that when penalties are being considered you have the right under Article 6 not to answer HMRC's questions, but that this does not cover information or documents that already exist, which you must give HMRC if it has a legal right to ask for them.

“you have the right under Article 6 not to answer our questions. … This right does not cover information or documents that already exist. This means you must give us information or documents that already exist if we have a legal right to ask for them.”

HMRC's factsheet CC/FS92 says the amount of help and information you give HMRC is entirely your choice, and that when deciding how much to co-operate you have the right to get help from a professional adviser.

“The amount of help and information you give us is entirely your choice. … When deciding how much you’re going to co-operate with us, you have the right to get help from a professional adviser.”

HMRC's factsheet CC/FS92 says you have the right to have the matter of penalties dealt with without unreasonable delay, that HMRC sends a penalty assessment explaining how it worked out the penalty, and that in certain circumstances it may apply to the tribunal for approval to charge you a penalty.

“You have the right to have the matter of penalties dealt with without unreasonable delay. If we decide to charge you a penalty, we’ll send you a penalty assessment and explain how we’ve worked out the penalty. In certain circumstances we may apply to the tribunal for approval to charge you a penalty.”

HMRC's factsheet CC/FS92 says that if HMRC charges you a penalty you have the right to ask for a review or to appeal, and that you have the right to apply for publicly funded legal assistance or legal aid.

“If we charge you a penalty, you have the right to ask for a review or to appeal. … You have the right to apply for publicly funded legal assistance or legal aid.”

HMRC's factsheet CC/FS92 says that if your health or personal circumstances may make it difficult to deal with HMRC you can tell the officer who has contacted you, and that you can also ask someone else, such as a professional adviser, friend or relative, to deal with HMRC for you.

“please tell the officer who has contacted you. We’ll help you in whatever way we can. … You can also ask someone else to deal with us on your behalf. For example, a professional adviser, friend or relative.”