HM Revenue & Customs has published an update on its findings from the trial of the Single Compliance Process, at Single Compliance Process (SCP) - Briefing Paper for Tax Agents.
We have previously commented on the SCP and would concur with HMRC that, in principle, "cross-cutting" or working all taxes together should be welcome, as it will reduce the risk of businesses and their agents having to answer the same questions for separate enquiries under separate heads of tax.
But it has always frustrated agents that the initial contact under the SCP was with the taxpayer, effectively circumventing the agent. ( HMRC Will Notify Agents of Taxpayer Enquiries Under New Rules ). It seems that this concern has now been addressed, however, since the latest announcement says:
"A specially convened sub-group of the Compliance Reform Forum has been working closely with HMRC to develop and trial a new enquiry process. During the design/trial stages, feedback and concerns were considered and agreement was reached on a revised opening approach under which the agent will be contacted in the first instance."
Agents should therefore be pleased that inspectors should, now, be engaging with them from the outset in relation to enquiries under the new SCP regime.
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