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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Investigation work: opening under Code 8: conduct of meeting

There is no prescriptive format for a Code 8 meeting. Each case will be different but it is likely that an overview of the taxpayer’s affairs or a company’s business will be necessary to set the scene. It is important to ensure that the facts on which the Investigation has been registered are verified early in the proceedings.

It should be ascertained that the taxpayer fully understands the questions being asked at all times. The taxpayer should be given time to formulate the response to the questions and if he or she requires an adjournment to do so this should be granted.