Guidance

Compliance checks: alternative dispute resolution — CC/FS21

This factsheet is about disputes during compliance checks.

• From: HM Revenue & Customs
• Published: 14 October 2014
• Last updated: 4 September 2026
  Show all updates

  1. 4 September 2026

     The ‘Alternative dispute resolution — CC/FS21’ factsheet has been updated with revised guidance on when to apply for Alternative Dispute Resolution (ADR), how to apply, the types of disputes suitable for ADR and what to expect during the ADR process.

  2. 30 April 2025

     The 'Alternative dispute resolution — CC/FS21' page attachment has been updated to include a section for 'More information online about compliance checks'. The section for 'If you need help' has also been updated to 'If you need extra support'.

  3. 8 March 2024

     A new version of the CC/FS21 factsheet has been added.

  4. 22 June 2023

     We have updated the factsheet with more information on the ADR process and clarification of how the policy can help customers resolve disputes.

  5. 28 October 2021

     The 'If you need help' section of the factsheet has been updated with details of the extra support HMRC can give.

  6. 9 March 2021

     The English and Welsh versions of the CC/FS21 factsheet have been updated.

  7. 4 September 2020

     The factsheet has been updated with legislative and policy changes.

  8. 19 February 2020

     This factsheet has been updated for customers who need extra support

  9. 14 May 2019

     The Welsh version of the 'Compliance checks: alternative dispute resolution - CC/FS21' factsheet has been updated.

  10. 27 December 2018

      A Welsh version of this page has been added.

  11. 20 April 2018

      CC/FS21 factsheet has been updated.

  12. 15 October 2015

      CC/FS21 factsheet has been updated.

  13. 14 October 2014

      First published.

Documents

Alternative dispute resolution — CC/FS21

Ref: CC/FS21

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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.