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This update was first published in the April 2012 UK edition of Accounting and Business magazine.

HMRC has extended its Alternative Dispute Resolution (ADR) trial to London and South Wales/South West England. It will continue to offer the ADR trial in North Wales/North West England.

HMRC states that ADR provides ‘small and medium enterprise customers with an alternative way of resolving tax disputes in compliance checks’. It covers VAT and direct taxes and doesn’t affect taxpayers’ review and appeal rights. It works by involving an ‘independent person from HMRC (a “facilitator”)’ who will to try to broker an agreement between the taxpayer and HMRC officer. Its aim is to resolve tax disputes quickly and efficiently.

Glenn Collins, head of technical advisory, ACCA UK

Last updated: 13 Jan 2015