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 Technical 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 at any 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 of record.
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.