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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: avoid being oppressive or misleading

We must not be oppressive or misleading. It is a judgement to be made case by case as to the extent to which we try to encourage a disclosure. For example reminding the taxpayer of irregularities or areas of doubt already uncovered by a previous compliance enquiry is reasonable.

There may be circumstances where even though we know the taxpayer is going to “no comment” we want to put on tape certain specific key questions in order to record the no comment.

It may be necessary to remind the taxpayer of the gravity of matters. The probable sequence of events in the investigation should the taxpayer make a disclosure may be outlined and, by way of contrast, what may ensue if one is not forthcoming.

The Investigator should emphasise that any disclosure a taxpayer makes should be a full and complete disclosure. Whilst recognising that the taxpayer may not be able to recall precise details at the meeting.

Great care is required. Nothing must be done or said to dilute or distort the Hansard Statement. There should be no duress and nothing which could be construed as an inducement beyond that contained in the Hansard Statement itself.