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HMRC internal manual

Fraud Civil Investigation Manual

From
HM Revenue & Customs
Updated
, see all updates

Where CDF offer is made 30 June 2014 onwards: the initial meeting: location of meetings

There are no prescriptive rules. You should suggest where you believe the meeting should be held. The only requirement is that the venue should be one capable of supporting a confidential meeting for the number of people attending.

Providing the location is convenient for everyone, meetings can be held at

  • HMRC offices
  • premises of professional advisers
  • customer’s business premises, or
  • customer’s private house.

However, if the purpose of the meeting is to discuss the Outline Disclosure, you should bear in mind that the agent’s working papers may be central to your discussions. In this situation it may be better if the meeting is held at the agent’s offices. If the customer, or their agent, suggests that the meeting be held elsewhere then you must make sure that the agent’s papers are available.

You cannot insist that any meeting is held at either the customer’s business or private premises, nor can you insist that the customer attend at all. But your preferences can be made plain and the customer and agent can be told that there may be a significant saving in time and cost if the meeting is held at the venue of your choice.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)