Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Investigation work: opening under Code 8: request by advisers for a preliminary meeting prior to meeting taxpayer

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

Whilst the Investigator is expected to provide a reason to the taxpayer and the adviser for the opening of a Code 8 Investigation, we are not under any obligation to justify our registration decision and to show the evidence which led to that decision.