TTOG11470 - Civil Investigation of Fraud (Code 9): historical record: the opening meeting: taxpayers with language or health difficulties
Investigators should find out, where possible, if taxpayers invited to a CIF meeting have health problems or language difficulties sufficient to require special arrangements for the opening meeting. Usually advisers will volunteer this information but it is always best to check.
Where the taxpayer has difficulty speaking or understanding English you should ensure that an interpreter is available. You must use a professional interpreter rather than rely on the taxpayer’s representative or family member. A meeting must not progress where it is clear an interpreter is needed and one is not present. You must consider obtaining translation of key documents.
If there are serious health problems the Investigator should try to agree a basis for the meeting to proceed which is within the capacity of the taxpayer, with any breaks for medication from the outset.