Under the SCP, HMRC has agreed to change their approach for taxpayers who wish their authorised agent to act on their behalf when under enquiry.

Throughout the SCP trial, HMRC has engaged with agent representative bodies through a sub-group of the Compliance Reform Forum - set up specifically for that purpose. That group, of which Chartered Accountants Ireland is an external stakeholder, was concerned about HMRC's opening approach for Corporation Tax and Income Tax interventions. Previously this was to contact the taxpayer directly, even where there is authorisation in place for an agent to act on their behalf.

HMRC has 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 them. If the taxpayer does not reply, HMRC will contact the agent by phone within 14 days to progress the case.