CH204520 - How to do a compliance check: notes of meeting: audio or video recording of a meeting

You must not make an audio or video recording of a meeting

The following guidance applies to telephone conversations as well as meetings.

Audio or Video meetings must not be recorded by HMRC or the customer.

If the person or their agent asks to make a video recording of a meeting you should refuse their request. See EM1835 for more information and exceptional circumstances.

It is not HMRC policy to ask whether a meeting is being recorded. However, if exceptionally you have good reasons to believe the meeting is being recorded, you may ask whether a recording is being made.

If you believe it is necessary for an audio or video call to be recorded, you must seek advice from the Security and Information Team.

For guidance on the use of electronic or digital notebooks, see further information at CH203565 and CH204100.