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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: response to the formal questions when there has been a previous Local Compliance investigation

There is sometimes uncertainty as to how the questions should be answered when there has been a previous quantified disclosure to Local Compliance. The line to be taken is that the questions refer to the absolute position in the taxpayer’s current knowledge and belief.

If the taxpayer, in responding to the Hansard questions, is admitting nothing more than what has already been quantified to the Local Compliance office then this should be made clear in summary meeting notes.