Where to tap.

Jimmy Cowan of the Highlanders is about to put the ball into a scrum. While he still has the ball in his hands the scrum falls down and the referee awards a free kick to the Highlanders. Cowan, standing next to the referee, taps the ball and runs.

OK?

Not according to law.

law 21.1 WHERE PENALTY AND FREE KICKS ARE AWARDED
Unless a Law states otherwise, the mark for a penalty or free kick is at the place of infringement.

Law 21.2 WHERE PENALTY AND FREE KICKS ARE TAKEN
(a) The kicker must take the penalty or free kick at the mark or anywhere behind it on a line through the mark. If the place for a penalty or free kick is within 5 metres of the opponents’ goal line, the mark for the kick is 5 metres from the goal line, opposite the place of infringement.

Unless the referee infringed, he was not the place of infringement and that was not the mark for the free kick. The mark for the free would be where it happened in the scrum. To take it quickly Cowan would have had to go behind that mark, i.e. the scrum, which he is allowed to do.