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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
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Civil Investigation of Fraud (Code 9): historical record: the opening meeting: advice on confidentiality

Where there is more than one taxpayer present at the opening meeting they should be told at the start of the meeting that HMRC has a duty of confidentiality. The meeting will be wide ranging and will cover both business and private matters. Each taxpayer should be asked to confirm that private financial details can be discussed with all present. The taxpayers should be invited to indicate at any point during the meeting if they would prefer to answer questions without others being present.

These remarks about confidentiality should still be made regardless of any relationship between the taxpayers.

If any taxpayer wants to be dealt with separately from the outset then matters should be arranged accordingly.