HM Revenue & Customs (HMRC) is running an Alternative Dispute Resolution (ADR) trial, which provides Small and Medium Enterprise (SME) 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, and who will work with
both the customer and the HMRC case owner to try to broker an agreement
between them. ADR has proven to be an effective way of resolving tax 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 customers where
a tax issue is in dispute, but before 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.
This stage of the ADR Trial is available in the North West, South West, Wales and London regions. To see if your business operates in the area covered by the trial please see the SME business area map by following the link below.
Download SME business area map (PDF 93K)
If you would like a case to be considered for the ADR process, please complete the application form by following the link below. 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.
Application to use Alternative Dispute Resolution to resolve a tax dispute
For further information please follow the links below.
Download ADR Introductory note (PDF 34K)
Download Appendix A: Examples of suitable cases for the ADR pilot (PDF 11K)
Download Frequently Asked Questions about ADR (PDF 30K)
Summary Evaluation Report for First Stage of Pilot (PDF 51K)
Mae fersiynau Cymraeg o'r tudalennau hyn ar gael isod
Prawf Datrys Anghydfodau drwy Ddulliau Amgen ar gyfer Cwsmeriaid Mentrau Bach a Chanolig (PDF 16K)
Cais i ddefnyddio Dull Amgen o Ddatrys Anghydfod (ADR) er mwyn datrys anghydfod treth
