TTOG11410 | Civil Investigation of Fraud (Code 9): historical record: the opening meeting: purpose of the opening meeting

The purpose of the opening meeting is to draw the taxpayer’s attention to the CIF statement. It is important that you can demonstrate you have an open mind and take great care not to make accusations at this stage but invite considered responses to the formal questions. It is the taxpayer’s opportunity to make a disclosure of any irregularities.

The Investigator has the task of presenting the CIF statement clearly yet fairly so that the taxpayer is aware of the seriousness of a non-disclosure or a false or incomplete disclosure. Investigators must always keep this purpose in mind when planning the opening meeting.

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

It is important always to remember that the suspicion of fraud may be misplaced. An open-minded approach must be taken; even the most convincing indicators of fraud may be capable of innocent explanation.