HMRC's alternative dispute resolution (ADR) trial for small and medium enterprises and individual customers which has been running as a pilot programme for two years is to become ‘business as usual’ from 2013–14, HMRC have announced. HMRC advise that the decision has been based on “good feedback from both SMEs and individual customers”.

Information on ADR is available on the HMRC website and has been covered on a number of occasions in tax.point.