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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Investigating accounts: meetings with taxpayers

You may need to arrange a meeting with taxpayers

  • to obtain further information and understanding of the case, or
  • seek to agree or negotiate (IHTM09071) the correct treatment or value for IHT purposes

Often a meeting is a good way of breaking the deadlock but bear in mind that holding a meeting can be expensive and involve a lot of time so you need to be clear what you expect to achieve. You should always prepare thoroughly for a meeting and if there are technical issues to discuss you should consult TG before the meeting and, if the technical input is substantial, someone from TG will be expected to attend the meeting and take the lead on that particular aspect. But in any case at least two members of HMRC should be present atany meeting.

If during the meeting it is suggested that you talk off the record this should be politely refused. You should say that you are prepared to discuss matters on a without prejudice basis but you should not at any stage say that anything you say is not to be a matter ofrecord.

After the meeting you should make a note of what was discussed and agreed. You should send a copy of your note to the taxpayers and ask them to agree that it represents an accurate record of proceedings.

There are separate additional instructions that you must follow for meetings held outside the office (IHTM09481) or meetings with third parties (IHTM09486).