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HMRC have explained the action required when a taxpayer who already has an authorised agent wishes to appoint a specialist adviser to deal with a compliance check, or wants to extend temporarily the existing adviser’s current remit so he or she can handle a compliance check.
In these circumstances, the taxpayer should complete form Comp01, which will help to make sure other Revenue records are not updated incorrectly to cancel an existing authorisation or to show a temporary adviser as a permanent one.
The completed form should be sent to the officer dealing with the compliance check.
Only HMRC staff dealing with the compliance check will be aware of the licence. Employees elsewhere in the department will not be able to discuss the matter with the taxpayer or share information with the adviser.
Should an adviser needs to deal with other parts of the Revenue about the compliance check, he or she should contact the officer dealing with the check.
