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HMRC internal manual

Specialist Investigations Operational Guidance

Settlement by agreement: preparation for the settlement meeting: consideration of settlement meeting

In most cases a settlement meeting with the taxpayer that has been the subject of investigation and his/her adviser is necessary.

The Team Leader will normally attend the largest and most potentially difficult settlement meetings. If the Team Leader does not consider it necessary to attend personally they should agree with the Investigator whether or not they need to be accompanied. It will never be appropriate for a sole Investigator to attend a settlement meeting with an unrepresented taxpayer.

The taxpayers to be invited to the settlement meeting will normally be those participants recorded on caseflow as being part of the SI investigation, though confidentiality issues must be borne in mind.