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Temporary agent authorisation for digital disclosure service

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HMRC has made available a new online form, COMP1a, which taxpayers can use to give temporary authorisation for HMRC to deal with an agent in relation to disclosures made via the digital disclosure service (https://bit.ly/2Mkze1p).

HMRC has made available a new online form, COMP1a, which taxpayers can use to give temporary authorisation for HMRC to deal with an agent in relation to disclosures made via the digital disclosure service (https://bit.ly/2Mkze1p).

The form gives HMRC temporary authorisation to deal directly with an agent in relation to a disclosure made using the digital disclosure service. It will not cancel or amend any permanent authorisation already sent to HMRC, either online or on form 64-8.

This authorisation will relate only to disclosures of the year(s) or period(s) specified on the form, but will also cover compliance checks opened as a result of the disclosure.

For temporary authorisation in relation to other compliance checks, form COMP1 should be used.

Issue: 1412
Categories: News
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