The HMRC have agreed to change their approach for taxpayers who want their authorised agent to act on their behalf reports accountancy services Harris & Co.
This agreement follows concerns from agent representative bodies, through a sub-group of the Compliance Reform Forum, participating in the Single Compliance Process (SCP) trial regarding HMRC"s opening approach for Corporation Tax and Income Tax interventions, which was to contact the taxpayer directly even where an agent is authorised to act on their behalf.
HMRC have now agreed with the agent representative bodies to change this approach for Corporation Tax and Income Tax compliance checks across all small and medium enterprise cases. The opening letter will give the taxpayer 7 days to tell HMRC if they wish to deal directly with the department. If the taxpayer doesn"t reply, HMRC will contact the agent by phone within 14 days to progress the case. If contact or progress can"t be made, then HMRC revert to the taxpayer. This approach is in line with HMRC’s charter.
More details on the SCP can be found from HMRC.