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Official guidance
Specialist Investigations Operational Guidance

SIOG1600 · Introduction and organisation: recording information

  • SIOG1610 · Maintaining records
  • SIOG1620 · Minutes of meetings and notes of telephone calls
  • SIOG1630 · File guidelines
  • SIOG1640 · Communicating with taxpayers and advisors by letter/fax
  • SIOG1650 · Corresponding with taxpayers direct
  • SIOG1660 · Preserving confidentiality
  • SIOG1670 · Team Leaders review of letters before issue
  • SIOG1680 · Communicating by telephone
  • SIOG1690 · Telephone issues
  • SIOG1700 · Notes of meetings
  • SIOG1710 · Audit trail
  1. Introduction and organisation: recording information: contents
  2. Introduction and organisation: recording information: minutes of meetings and notes of telephone calls

SIOG1620 | Introduction and organisation: recording information: minutes of meetings and notes of telephone calls

From HM Revenue & Customs · Specialist Investigations Operational Guidance

You must ensure that minutes of meetings, notes of telephone calls and other contemporaneous notes are accurate and that you make these available as soon as possible after the meetings, calls, and such like take place. It is acceptable to annotate correspondence, computations, etc but your comments must be fair and open-minded. They must not be prejudicial or pejorative. All data must comply with the Data Protection Act and Freedom of Information Act. Your records should avoid giving the impression that an issue was decided before the full facts were obtained. The Farthings Steak House case (1996 SPC 91) highlights why we need to keep a record of all conversations.

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