The UK’s HM Revenue & Customs (HMRC) is now supporting ADR in the resolution of a wide range of tax disputes. ADR trials are live in relation to large commercial cases, SMEs and individuals whereby an independent HMRC facilitator may assist the parties in resolving their disputes without recourse to the tribunal. The large and complex pilot is being extended for 2012/13 and looks to include around 50 cases.  The SME and individual pilot are open to customers nationwide and applications for ADR will continue to be considered until 30 November 2012. According to HMRC this pilot has attracted over 100 applications. Nearly 70 per cent of the applications reviewed by the ADR team have been accepted into the trial and many issues are being resolved.  For more information see the HMRC website.

HMRC’s commitment to expanding the use of ADR in tax disputes builds upon two initial ADR pilots (in relation to SMEs and large and complex cases) run in 2011/2012, and the publication in April 2012 of HMRC’s ADR guidance for large and complex cases.