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HMRC internal manual

Specialist Investigations Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Investigation work: interviews with third parties: when to carry out a third party interview

Interviews with third parties may be sought:

  • whilst a case is a Review or a Project
  • whilst a case is working as an investigation under either Code of Practice
  • in any of the cases and situations met in SI’s Specialist work areas.

Third party enquiries can be a very sensitive matter - see the important guidance at SIOG6220.