HMRC has a temporary agent authorisation form Comp1a for taxpayers to use in connection with its digital disclosure service and tax investigations and enquiries.

The temporary authorisation allows a taxpayer to use a different agent for the generally specialised task of making a tax disclosure of past irregularities.

The difference between using this new form and a 64-8 or online authorisation is that it will not disturb the previous authorisation of an existing agent.

The new authorisation will only apply to the ongoing investigation and not to any other taxes. If the enquiry is extended it will be presumed to extend the authorisation to that unless HMRC is advised in writing.

Links: HMRC Form Comp1a appoint an adviser on a temporary basis.

To authorise an agent on a more permanent basis, use form 64-8.

For assistance in making a tax disclosure or assistance with any HMRC enquiries, please contact the Virtual Tax Partner service.