TTOG13340 | Code 9 cases registered prior to 1/9/05 (Hansard): Historical Record: the opening Hansard meeting: opening remarks

The initial part of a Hansard opening meeting should be structured. Nothing should be said or done which detracts from the importance of the taxpayer’s consideration of, and response to, Hansard.

Sometimes the taxpayer or adviser will want to raise queries or make statements before the meeting gets started. Whilst courtesy needs to be shown at all times, care needs to be taken not to allow the meeting to develop before the tapes are running and the caution given. All off-tape comments should be contemporaneously and accurately recorded in meeting notes (separate to the tape recording).

The Investigator should say that SI deals with cases where serious irregularities in accounts and returns are thought possible. The taxpayer should be reminded that they have been sent (through the adviser where that is the case) a copy of Code of Practice 9. The taxpayer should be asked if they have received these. The reply should be noted. If there is any uncertainty about the matter the taxpayer should be given further copies there and then but should not be invited to read them at the meeting.

Where the taxpayer has during the current investigation been referred to any other Code of Practice this is the opportunity for them to be formally withdrawn.

The taxpayer should be reminded (where it is the case) that although the whole investigation is proceeding under the terms of Code of Practice 9 one or more years of Self Assessment returns may be under enquiry, notice having already been given.