Dominic Cummings, UK Prime Minister Boris Johnson's former top adviser, has denied he leaked communications between Johnson and businessman James Dyson after the government launched an inquiry into their release.

Cummings, architect of the successful campaign for Britain to leave the European Union, left Johnson's staff at the end of last year, having previously been his most influential adviser over Brexit and Johnson's successful 2019 general election campaign.

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Three British newspapers reported earlier on Friday, citing unidentified sources in Johnson's office, that Cummings was behind the leak of text messages in which Johnson promised to fix a tax issue for Dyson, who was working on supplying ventilators to the government to cope with COVID-19.

Johnson's office launched an inquiry to find the source of the leak, but subsequently declined to comment on the reports that Cummings was responsible.

Cummings denied he had given the text messages to journalists and offered to cooperate with the leak inquiry in a blog post.

"I am happy to meet with the Cabinet Secretary and for him to search my phone for Dyson messages," he wrote.

"If the PM did send them to me, as he is claiming, then he will be able to show the Cabinet Secretary on his own phone when they were sent to me. It will therefore be easy to establish at least if I was ever sent these messages. I am also happy to publish or give to the Cabinet Secretary the PM/Dyson messages that I do have, which concerned ventilators, bureaucracy and covid policy — not tax issues," he added.

On his blog, Cummings also said he was not responsible for leaks over the cost of refurbishing Johnson's residence, and a separate leak last year when details of the government's plan to enter a lockdown were reported before a formal announcement.

"I have made the offer to hand over some private text messages, even though I am under no legal obligation to do so, because of the seriousness of the claims being made officially by No 10 today, particularly the covid leak that caused serious harm to millions. This does not mean that I will answer every allegation made by No 10," wrote Cummings.

In his blog, Cummings, who has been seen as a divisive figure in British politics over the past two decades, concluded: "It is sad to see the PM and his office fall so far below the standards of competence and integrity the country deserves."

He also wrote that he would not engage in media briefings regarding these issues but will answer questions about any of these issues to parliament on May 26 for as long as the MPs want.