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All documents exchanged during the ADR process are treated in the same way as any other information sent to HMRC and are on the formal record.

Marking a document as 鈥渨ithout prejudice鈥� does not mean that it will be held to be such. If it is evidence of a 鈥渢ax fact鈥� then it may be able to be used in future litigation.

Where a document affects the customer鈥檚 tax liability and the customer wishes to proceed to litigation following the conclusion of ADR, the mediator will make such documents readily available to HMRC鈥檚 legal teams before litigation.