HMRC advise that applications for ADR can now be made online. ADR is intended to provide SMEs with an alternative way of resolving tax disputes in compliance checks by using an independent facilitator. Their role is to facilitate discussions between the SME and caseworker to resolve the dispute.

The service is at trial stage only and is available in a limited number of areas. In this stage of the trial ADR is available to SMEs where a tax issue is in dispute, but before an appealable tax decision or assessment has been made by HMRC.

More information on the ADR trial and service is available at http://www.hmrc.gov.uk/adr/index.htm