SME unit, Individuals and Public Bodies, Mid Size Business, CITEX, CCO or other

Please note: This form should only be used for substantive tax disputes. For further help on what constitutes a substantive tax dispute please see the ADR guidance.  Your latest piece of post from HM Revenue & Customs should indicate whether your tax affairs are dealt with by Small and Medium Enterprise (SME), Individuals & Public Bodies (I&PB), Mid Size Business (MSB), Customs, International Trade and Excise (CITEX), Central Compliance Operations (CCO) or another customer grouping. However, if you are not sure, please leave the checkbox blank.