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HMRC internal manual

Compliance Handbook

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.

For guidance on the use of electronic or digital notebooks see further information at CH203565 and CH204100.