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Official guidance
Technical Teams Operational Guidance

TTOG4100 · Investigation work: opening under Code of Practice 8

  • TTOG4105 · Investigation work: opening under Code 8: general
  • TTOG4110 · Investigation work: opening under Code 8: planning the opening meeting
  • TTOG4115 · Investigation work: opening under Code 8: attendance at opening meetings
  • TTOG4120 · Investigation work: opening under Code 8: taxpayers attendance at opening meetings
  • TTOG4125 · Investigation work: opening under Code 8: which advisers may be present at the opening meeting
  • TTOG4130 · Investigation work: opening under Code 8: venue of opening meeting
  • TTOG4135 · Investigation work: opening under Code 8: issue of Code of Practice
  • TTOG4140 · Investigation work: opening under Code 8: refusal to attend a meeting
  • TTOG4145 · Investigation work: opening under Code 8: request by advisers for a preliminary meeting prior to meeting taxpayer
  • TTOG4150 · Investigation work: opening under Code 8: conduct of opening meeting
  • TTOG4155 · Investigation work: opening under Code 8: advice and confidentiality
  • TTOG4160 · Investigation work: opening under Code 8: opening meeting brief
  • TTOG4165 · Investigation work: opening under Code 8: meeting brief
  • TTOG4170 · Investigation work: opening under Code 8: opening remarks
  • TTOG4175 · Investigation work: opening under Code 8: conduct of meeting
  • TTOG4180 · Investigation work: opening under Code 8: disclosure reports
  • TTOG4185 · Investigation work: opening under Code 8: payments on account
  • TTOG4190 · Investigation work: opening under Code 8: progress of cases
  1. Investigation work: opening under Code of Practice 8: contents
  2. Investigation work: opening under Code 8: general

TTOG4105 | Investigation work: opening under Code 8: general

From HM Revenue & Customs · Technical Teams Operational Guidance

A Code 8 opening will normally be less formal in its structure than a Code 9 meeting. The guidance which follows is therefore less prescriptive than that in TTOG11000 onwards, but this does make it all the more important that careful thought be given at Registration Report stage to the precise form that the meeting or initial approach should take.

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