HMRC’s Alternative Dispute Resolution (‘ADR’) pilot rolled out nationwide

HMRC’s ADR trial is now available to taxpayers nationwide. The pilot scheme provides small and medium-sized enterprises (‘SMEs’) and individual taxpayers with an alternative way of resolving tax disputes, whereby an independent person from HMRC (called a ‘facilitator’), who has not been involved in the dispute before, tries to broker an agreement between the parties.

This is part of HMRC’s commitment to expanding the use of ADR in tax disputes, and comes after April’s publication of the final version of it’s ADR guidance for large and complex cases.

See http://www.hmrc.gov.uk/practitioners/adr-guidance-final.pdf for more details of HMRC’s ADR guidance.