TTOG13450 | Code 9 cases registered prior to 1/9/05 (Hansard): Historical Record: the opening Hansard meeting: where no disclosure is indicated in response to Hansard

Where a disclosure is still not forthcoming and particularly if there is doubt about whether the taxpayer fully understands Hansard it may be wise to suggest that the taxpayer adjourns with the adviser to discuss matters in private. Generous time should be allowed.

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

Where a taxpayer still indicates that there is nothing to be disclosed it is best to leave formal written answers until later. The taxpayer may be asked about co-operation. This may be phrased in terms of the taxpayer’s response to Question Five (access to business and private records) and more generally, in terms of providing information and responding to questions from the Investigator.

If a disclosure is made the meeting will proceed. If there is no disclosure a written response within 10 working days should be invited. The meeting may continue to establish essential facts.

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

If a disclosure is indicated then matters can proceed as set out in TTOG11620. If the taxpayer either declines to answer any factual questions put by the Investigator, or after answering questions, stands by an earlier indication of an intention to deny, or insists on making an immediate written denial of irregularities then the investigation should proceed as described at TTOG11730.