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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: time allowed for meetings

The length of any meeting will be dictated by what needs to be discussed.

Excessively long meetings are not desirable and

  • if the Contractual Disclosure Facility (CDF) has been accepted, or
  • the customer 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 FCIM206010 onwards), you should make sure that you allow enough time to discuss the scope of the report (see FCIM206060).

Sometimes advisers will say that they will only bring their client to a ‘short’ meeting. The response should be that the customer 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 you from 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 customer, and their adviser, are clear about what needs to be done and when.

You may receive a suggestion to commence a meeting in the early evening. This is not recommended. Even if the suggestion is from the customer it can appear oppressive if the meeting concludes in the late evening.