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HM Revenue & Customs (HMRC) is running an Alternative Dispute Resolution (ADR) trial, which provides Small and Medium Enterprise (SME) and Individual customers with an alternative way of resolving tax disputes in compliance checks.

ADR involves an independent person from HMRC (called a 'facilitator'), who has not been involved in the dispute before. The facilitator will work with both the customer and the HMRC case owner to try to broker an agreement between them. ADR has proven to be a quick and effective method of resolving disputes in a quick and efficient way, not just for tax but in the commercial world as well.

In this stage of the trial ADR will be available to SME and Individual customers where a tax issue is in dispute, whether or not an appealable tax decision or assessment has been made by HMRC.

ADR covers both VAT and direct taxes disputes, and entering into the ADR process will not affect the customer's existing review and appeal rights. The ADR Trial is open to all customers nationwide whose tax affairs are handled by HMRC's Local Compliance SME and Local Compliance Individuals and Public Bodies business units. Although the project team has started to evaluate the trial applications will continue to be considered throughout the evaluation period. The trial has so far attracted over 200 applications, nearly 70 per cent of the applications reviewed by the ADR team have been accepted into the trial and many issues are being resolved.

Application

If you would like a case to be considered for the ADR process, please complete the online application form Application to Use Alternative Dispute Resolution to Resolve a Tax Dispute. Your application will be considered and you will hear back from HMRC within 30 days. If there are exceptional circumstances which prevent you from applying online, please contact Carrol O'Neill on Tel 01452 397088, who will process your request. Further information is available at Alternative Dispute Resolution Trial for Small and Medium Sized Enterprise and Individual Customers