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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Working the Enquiry: Meetings - Agent Only

Sometimes, it will happen that you arrange a meeting with the taxpayer and their agent but at the last minute the taxpayer is unable to attend.

In such circumstances you have the choice of either seeing the accountant alone or re-arranging the meeting.

You will no doubt have spent some time preparing for the meeting and will have questions which require the taxpayer being present to answer. Unless you believe that there are specific technical issues which you can resolve with the agent it will be better to simply rearrange the meeting for a later date when both can be present.