How to do a compliance check: notes of meeting: audio or video recording of a meeting
You must not make an audio or video recording of a meeting
The following guidance applies to telephone conversations as well as meetings.
If the person or their agent asks to make a video recording of a meeting you should normally refuse their request. See EM1835 for more information and exceptional circumstances.
It is not HMRC policy to ask whether a meeting is being recorded. However, if exceptionally you have good reasons to believe the meeting is being recorded, you may ask whether a recording is being made.
If the person or their agent wishes to make an audio recording of the meeting you should normally allow this. Legally we cannot prevent such a recording.
You should ask for
- a copy of the recording at the end of the meeting if local facilities exist, or
- a full typed transcript of the recording.
You should also make a note of what was said, including their agreement or disagreement to your request, in your notes of meeting.