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HMRC have agreed to change their dealings with represented taxpayers when making corporation tax and income tax checks in the single compliance process (SCP) trial.
A sub-group of the compliance reform forum, which includes representatives from the professional bodies and the Revenue to monitor progress of the SCP pilot, expressed concern about the taxman’s opening approach in the process: to contact the taxpayer directly, even where there was authorisation in place for an agent to act on the taxpayer's behalf.
HMRC have agreed to change their dealings with represented taxpayers when making corporation tax and income tax checks in the single compliance process (SCP) trial.
A sub-group of the compliance reform forum, which includes representatives from the professional bodies and the Revenue to monitor progress of the SCP pilot, expressed concern about the taxman’s opening approach in the process: to contact the taxpayer directly, even where there was authorisation in place for an agent to act on the taxpayer's behalf.
There will now be an opening letter will give taxpayers in small and medium enterprise cases seven days to tell HMRC they wish to deal directly with the department. If there is no reply, the department will contact the agent by phone within 14 days, to progress the case. If contact with an agent or progress cannot be made, the Revenue will go back to the taxpayer.
Work is under way to update the taxman’s guidance and contact letters.
