Guidance

Agent authorisation: dealing with HMRC for compliance checks

How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.

Overview

As a tax agent or adviser, you must have formal authorisation to deal with HMRC on your client’s behalf.

If you already have permanent formal authorisation set up for you client, you don’t need separate temporary authorisation to deal with HMRC compliance checks.

If you don’t have formal authorisation and HMRC are carrying out compliance checks on your client, you can apply for temporary authorisation to deal with HMRC for these checks only.

Form Comp1: temporary authorisation for compliance checks

Your client must complete a form Comp1 to arrange temporary authorisation for you to deal with their compliance checks. Send the completed form to the HMRC officer who is dealing with the check.

Only HMRC staff who are working on the compliance check will know about the temporary authorisation. If you need to deal with HMRC on your client’s behalf for anything else, you’ll need to arrange for permanent formal authorisation.

Published 1 January 2014
Last updated 16 December 2015 + show all updates
  1. Agent authorisation guidance has been updated to improve style and layout of content.
  2. First published.