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HMRC internal manual

Technical Teams Operational Guidance

Investigation work: opening under Code 8: planning the opening meeting

The Registration Report requires the Investigator to consider how a case once registered for investigation should be opened.

The Investigator should consider:

  • the form of invitation for the opening meeting
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • which taxpayers we are requesting to be present
  • the suggested venue
  • the anticipated attitude of the taxpayer and advisers.

Investigators may wish to discuss some of these issues briefly and informally with their Team Leader before referring to them, as required in the Registration Report.