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HMRC internal manual

Specialist Investigations Operational Guidance

Investigation work: interviews with third parties: conduct if meeting at third party premises

Separate guidance has been written to cover visits to a taxpayer’s private residence, see SIOG6140. This is intended as guidance for visits to the homes of first parties who are under investigation by SI under Codes of Practice 8 or 9. It is not, therefore, directly applicable to third party visits. But when we visit a third party at home we must show the same consideration.