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HMRC internal manual

Fraud Civil Investigation Manual

From
HM Revenue & Customs
Updated
, see all updates

Where CDF offer is made up to 29 June 2014: the initial meeting: time to be allowed for meetings

The length of any meeting, but particularly the initial meeting, will be dictated by what needs to be discussed. Excessively long meetings are not desirable and, if the CDF offer has been accepted or the taxpayer is cooperating, they should be the exception. However, sometimes they cannot be avoided. Some meetings may occupy a working day and this should be taken into account in planning the meeting, the venue, and the time that is suggested in the invitation to attend.

Where it is anticipated that a detailed disclosure report will be required to address your concerns (see FCIM106010 onwards), you should ensure that you allow enough time to discuss the scope of the report (see FCIM106060).

Sometimes advisers will say that they will only bring their client to a ‘short’ meeting. The response should be that the taxpayer and adviser are free to leave a meeting at any time. However, there is a need to cover the matters required by the case in sufficient detail. Do not agree to pre-conditions that prevent us from properly doing this. Where the time available is limited, for whatever reason, you must make sure that you make time to cover the most important areas. This will include making sure that the taxpayer and/or adviser is clear about what needs to be done and when.

Sometimes it is suggested that a meeting commence in the early evening. This is not recommended. Even if the suggestion is from the taxpayer it can appear oppressive if the meeting concludes in the late evening.