SolvedSIOG6505 | Investigation work: interviews with third parties: when to carry out a third party interview
From HM Revenue & Customs · Specialist Investigations Operational Guidance
Interviews with third parties may be sought:
whilst a case is a Review or a Project
whilst a case is working as an investigation under either Code of Practice
in any of the cases and situations met in SI’s Specialist work areas.
Third party enquiries can be a very sensitive matter - see the important guidance at SIOG6220.