HMRC expands small business ADR trial | AccountingWEB

HMRC expands small business ADR trial

The taxman has expanded a trial scheme to resolve disputes with small and medium-sized enterprises more quickly and cheaply.

The Alternative Dispute Resolution (ADR), which started last year, uses “independent HMRC facilitators” to resolve disputes between HMRC and customers during a compliance check but before a decision or assessment has been made.


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adr trial

david5541 | | Permalink

1st time round lasr year when current cases were being picked up and us as agents notified it did not seem to work so well.


this time round where it only applies to pre decision cases it seems to be working alot better because the taxpayer can make the application and soon we are expecting to meet the "ADR" counsellor in own own offices

“independent HMRC facilitators”

Trevor Scott | | Permalink

Since they aren't independent of HMRC the "facilitators" can't be independent.

Who are these facilitators? Ex Inspectors with a Revenue mindset of accepting the Revenue's even moronic behaviour as reasonable?

I guarantee that a failure to use ADR will be used by HMRC to claim that they are the ones acting reasonably and therefore justify their actions to further penalise taxpayers.

If the "Facilitator" was both professionally competent and independent (say CIOT) and yet had access to all the Revenues files and information (so that they could see evidence/reasoning/justifications for actions), then I would say such ADR would be worthwhile. But it would never work while HMRC can continue to be economical about the truth.