• ACCA welcomes the opportunity to comment on the Tax Administration Framework Review: Improving HMRC’s approach to dispute resolution. We acknowledge HMRC’s efforts to increase the use of ADR and look forward to contributing to future consultations. Instead of responding to each consultation question, ACCA has focused on three key areas (refer attached document).

• ACCA’s ADR service has been in operation since 2007 and is administered by suitably qualified individuals within the assessment and investigations team, all of whom are either lawyers or complaint handling specialists. For consumers and traders, ACCA views ADR in most cases as a quicker and cheaper alternative to court for resolving disputes. For the period 1 October 2023 to 30 September 2024, ACCA concluded a total of 778 complaints. We referred 12.5% of cases to ADR, with 10% taken to conciliation and 2.5% unsuitable as frivolous or vexatious.

• Depending on the complaint and parties’ willingness to engage in the process, ACCA aims to resolve complaints referred to conciliation within three months of allocation to an investigator. In ACCA’s experience, most disputes stem from a lack of understanding. As a forum that encourages open dialogue, ADR can eliminate such barriers while bringing clarity to complex issues. Yet we also recognise that ADR is not appropriate in all circumstances. This includes cases of a more technical nature and those requiring a disciplinary disposal.

To read our response in full, please download the consultation response document found on this page.