Form COMP1 can be used as authority to amend a LTR

Stamp Taxes confirmed at a WTSG meeting on 23 April 2020 that Form COMP1 can be used.

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On Thursday 23 April 2020 for the first time the Stamp Duty Land Tax Working Together Stakeholder Group "met" virtually, with the HMRC Stamp Taxes representatives using "Teams" and external attendees dialling in.

It was a useful meeting.  One point which was covered was the form of authority which a taxpayer could give to a firm which is to amend a land transaction return for the taxpayer (perhaps in order to be able to recover overpaid SDLT).  In the past various forms of authority have been rejected and delays have arisen. 

It was confirmed at the meeting that HMRC staff have been told to accept an authority given on form COMP1 (the form for temporary authorisation to allow HMRC to deal with a tax adviser during compliance checks) though use of this form is not compulsory, a suitable form of letter can still give an agent authority to amend a return. 

The form can be found here: https://www.gov.uk/government/publications/compliance-checks-temporary-authorisation-comp1

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