'Alternative Dispute Resolution' service launches
HMRC has launched its system for small businesses and individuals to resolve tax disputes, following a trial period.
The 'Alternative Dispute Resolution' system uses independent HMRC facilitators to resolve disputes between HMRC and its customers during a compliance check. It aims to find a 'fair and quick outcome' for both parties, helping to reduce their costs and avoid a more serious tribunal.
The official launch of the process follows a two-year trial and 'extensive consultation' with professional bodies as well as the voluntary sector.
The service is available to small business and individual taxpayers where a tax issue is in dispute, whether or not an appealable tax decision or assessment has been made by HMRC.