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Official guidance
Specialist Investigations Operational Guidance

SIOG6500 · Investigation work: interviews with third parties

  • SIOG6505 · When to carry out a third party interview
  • SIOG6510 · How to request a third party interview
  • SIOG6515 · Nature of interview to be made as clear as possible
  • SIOG6520 · Where status of third party not clear
  • SIOG6525 · Representation for third party at interview
  • SIOG6530 · Third party interview with taxpayer who may become first party
  • SIOG6535 · Cold calls
  • SIOG6540 · Conduct if meeting at third party premises
  • SIOG6545 · Conduct of third party meeting generally
  • SIOG6550 · Notes of meeting with third party not to be issued
  • SIOG6555 · Third party interviews and witness statements
  • SIOG6560 · Where third party becomes implicated during the course of meeting
  1. Investigation work: interviews with third parties: contents
  2. Investigation work: interviews with third parties: third party interview with taxpayer who may become first party

SIOG6530 | Investigation work: interviews with third parties: third party interview with taxpayer who may become first party

From HM Revenue & Customs · Specialist Investigations Operational Guidance

(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)

  • (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)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) SIOG6560(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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