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HMRC internal manual

Specialist Investigations Operational Guidance

Settlement by agreement: preparation for the settlement meeting: difficulties in arranging the settlement meeting

Where there is a refusal to attend a settlement meeting it is reasonable to endeavour to persuade the taxpayer that it is in everyone’s interest that a meeting should take place. Nobody can be compelled to attend a settlement meeting but we should explain when we think a settlement meeting should take place that it can save everyone’s time, be the vehicle for negotiation, and indicate a clear conclusion of the SI investigation.

If there is not a positive response then matters will have to be dealt with by telephone and correspondence.

Where the Investigator does not see it as necessary to press for a settlement meeting, the Team Leader’s agreement should be sought before the matter is conceded.