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HMRC internal manual

Technical Teams Operational Guidance

Investigation work: opening under Code 8: general

A Code 8 opening will normally be less formal in its structure than a Code 9 meeting. The guidance which follows is therefore less prescriptive than that in TTOG11000 onwards, but this does make it all the more important that careful thought be given at Registration Report stage to the precise form that the meeting or initial approach should take.