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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: refusal to be tape recorded

If the taxpayer refuses to be taped but will continue with the interview, explain that the tape will provide a clear and undisputed account.

If objections continue say “my instructions require that your objections are recorded on tape” and once this has been done say “I am switching off the tape recorder because…”.

You should then switch off and seal the master tape and proceed using detailed contemporaneous notes.

The caution must of course be read whether the meeting is tape-recorded or not.