TTOG13360 | Code 9 cases registered prior to 1/9/05 (Hansard): Historical Record: the opening Hansard meeting: advice on confidentiality

Where there is more than one taxpayer present at the opening Hansard meeting they should be told at the start of the meeting that the Investigator has a duty of confidentiality. The meeting will be wide ranging and will cover both business and private matters. Each taxpayer should be asked to confirm that private financial details can be discussed with the other person present. The taxpayers should be invited to indicate at any point during the meeting if they would prefer to answer questions without others being present. These remarks about confidentiality should still be made regardless of any relationship between the taxpayers.

If any taxpayer wants to be dealt with separately from the outset then matters should be arranged accordingly.

All such comments must be made on tape. Any waiver of confidentiality has no impact on the need to caution individually.

There is more information on confidentiality in the Information Disclosure Guidance.