Following a two-year pilot, HMRC have decided to make their alternative dispute resolution (ADR) for small and medium enterprises (SMEs) and individuals a permanent fixture from 2013-14.
The pilot was launched in January 2012 and is now available to all individuals and small businesses nationwide whose affairs are handled by Local Compliance SME and Local Compliance Individuals and Public Bodies.
ADR uses independent HMRC facilitators to resolve disputes between HMRC and customers during a compliance check, either before or after a decision or assessment has been made.
