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.
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.
