The above trial will now also consider applications where an appealable decision has been made by HMRC and will continue to accept applications until at least 30 November 2012.

By way of reminder, the trial provides 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. In HMRC's opinion, 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.

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. More information is available on the HMRC website.