Recommendations for Enquiry Meetings with HMRC (the Inland Revenue)

Enquires are begun for many reasons including random selection, comparisons with similar industry and local economy sectors, your trade with other firms and individuals, even tip-offs received.

A meeting should not be seen as an unavoidable stage of an enquiry. Meetings should not be requested in every enquiry case. Individuals and companies whose affairs are completely honest and whose records are properly in order can avoid having to submit to a request for a meeting except when it might lead to an early settlement.  In cases where the Inspector is unable to demonstrate a sufficiently good reason for wishing to see a client, I would politely decline the request. However, if an inspector does have genuine concerns which I cannot answer, it may well be appropriate to agree to meet with the HMRC inspector.

Venue
If a meeting is justified, a number of factors will influence the choice of location that is requested; it might be

• The Accountant's office
• Inland Revenue tax office 
• The business premises
• The taxpayer's home

I prefer that meetings take place at my office to reduce my client's exposure and to minimise cost. Occasionally it may be advantageous to allow the HMRC officers to visit my client's business premises in order to answer specific concerns, subject to ground rules having been agreed in
advance.  Meetings at business premises may be declined on the following reasonable grounds:

• potential disruption to the business
• reasons of confidentiality
• lack of a suitable room

Visits or meetings at taxpayer's homes are very rare.

When Not To Attend A Meeting
In some cases it is inadvisable for a client to attend a meeting with the Inland Revenue. For instance,
clients suffering from stress or with a medical problem such as high blood pressure or a heart condition should not be obliged to meet the Inland Revenue face to face. A medical certificate might be required to justify such a response.