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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: conducting CIF procedure by post

Occasionally we receive requests to avoid the initial meeting and to conduct the entire proceedings by post. Such approaches are to be resisted and every effort made to persuade the taxpayer to attend. This meeting allows us to ensure the taxpayer fully understands the procedures and the Human Rights Act safeguards inherent within them.

Even where the request is genuine and reasonable - e.g. the taxpayer is out of the country for the majority of the time or is too ill to attend - we must make sure that the case is handled in such a way that we do not expose ourselves to any unnecessary challenges under the Human Rights Act 1998.

Once it is clear that a taxpayer refuses or cannot attend an opening meeting and is insisting or requesting that the CIF procedures are conducted by post, prior agreement must be sought from [the Authorising Officer] to proceed without holding an opening meeting. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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