To cater for situations where an accountant has been called in to assist a client with one of HMRC's new style compliance checks, the department has published a guide which explains how to set up a temporary authorisation.
At the start of a compliance check, HMRC will send a letter to the taxpayer to tell them that they have started a check.
If the business has already formally authorised an adviser to deal with HMRC, HMRC will also write to the adviser to let them know that they have started a compliance check. The amount of information that HMRC gives to the adviser in the letter will depend on which taxes the adviser is authorised to deal with.
If an authorised adviser deals with all the matters that are being checked, HMRC will sen...