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HMRC internal manual

Enquiry Manual

Opening the Enquiry: Communications: Off the Record

Such notes of conversations are also necessary to give a complete history of a case to anyone reading the case for the first time following

  • a change in personnel, or
  • a complaint on the case.

The HMRC Adjudicator has specifically criticised HMRC on a number of cases for failing to keep such records. Any requests that you talk `off the record’ should be politely but firmly refused. You can say that you are prepared to discuss matters on a without prejudice basis but you should not at any time say or imply that anything you say is not to be a matter of record.