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HMRC internal manual

Technical Teams Operational Guidance

Code 9 cases registered prior to 1/9/05 (Hansard): Historical Record: the opening Hansard meeting: the caution

If the taxpayer says he does not understand the caution and if there is a solicitor present ask him to explain this to his client. An adjournment can be taken if necessary.

If they ask for your explanation say:

“You have the right not to say anything you do not want to. Anything you do say can be given in evidence. This means that if you go to court, the court can be told what you have said. If there is something you do not tell us now, when we ask you questions, and you later decide to tell the court, then the court may draw its own conclusions. I am expecting this case to be resolved by a negotiated financial settlement, in which case this tape will serve simply as a clear and undisputed record of the meeting.”