Taxpayers can be invited to a meeting with HMRC at any time. Likewise a taxpayer can request such a meeting at any time. Taxpayers (and HMRC staff) should follow common courtesy in the conduct of meetings.
Who should attend such meetings?
It is not always necessary for the taxpayer to attend every meeting and a taxpayer should not attend a meeting on their own.
How many meetings should a taxpayer be expected to attend?
There is no upper or lower limit as to how many meetings may be necessary. Certainly meetings should not b excessive in length or frequency as they can be unnecessary, costly and disruptive to business.
Will a record of the meeting be taken?
HMRC will state that Notes of Meeting will be taken (by them) and sent to all attendees for their agreement and signature. HMRC will also state that the Notes will not be verbatim but nevertheless should still be an accurate record of what was said.
A taxpayer (and their agent) can take their own notes. It is certainly recommended that the Notes of Meeting prepared by HMRC are reviewed and any comments passed back to HMRC.
Help is at hand
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