TTOG11430 | Civil Investigation of Fraud (Code 9): historical record: the opening meeting: location

There are no prescriptive rules. The investigator should, in the registration report, suggest where it is felt the opening meeting should be held. The only requirement is that the venue should be one capable of supporting a confidential meeting for the number of people attending.

Meetings can be held at HMRC offices, at the premises of professional advisers, at the business premises of the taxpayer, or at the taxpayer’s private house.

(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)