EM1845 - Working the enquiry: meetings: preparing for the meeting - where to hold meetings

Where should I hold meetings?

Wherever possible, you should hold meetings at the business premises or accountant’s office because it will normally be easier to examine the business records there, if this is necessary.

Holding a meeting at the business premises will also enable you to observe the day to day operation of the business and help you put your findings into the correct context. It will also be easier to seek any clarification that you need about the records and record keeping methods.

Should I ever consider a meetings at the taxpayer’s private residence?

You should try to avoid this wherever possible but there may be occasions where this is the only option. Before you arrange a meeting or carry out a formal inspection at a private residence that is not used solely as a dwelling, see CH25000, you must always consider your personal safety. This is the primary consideration when deciding whether to conduct a meeting at a taxpayer’s private residence. You should also carefully consider personal safety when visiting potentially hazardous business premises. 

When visiting the taxpayer’s private residence you need to be aware of the potential for discussions to be misrepresented or allegations to be made concerning your conduct. Before arranging a meeting with an unrepresented taxpayer, especially when it is to be held at their private residence, you and your manager must consider whether additional safeguards may be needed. For example, it may be appropriate for more than one officer to attend or it may not be appropriate for a male on his own to attend a meeting with a lone female interviewee.

Wherever possible, the taxpayer’s agent, where the taxpayer is represented, or a friend or relative should be encouraged to attend the meeting with the taxpayer.

What do I need to remember when holding meetings outside of the office?

It is important to remember that when you are attending a meeting outside the office, you are an invited guest of the owner or occupier of the property. You should conduct yourself accordingly and leave at any time you are asked, however inconvenient it may be.

If any threats or allegations about your conduct are made against you during a meeting, you must leave immediately and make a note of the events as soon as you are able to do so. These must be based on the evidence you have seen and must not include any unsupported allegations or remarks that might be regarded as defamatory. Your notes may be reviewed by the Adjudicator or the Ombudsman in the event of a complaint or may be released to the taxpayer under the Data Protection Act, see EM0070.

Where can I find further guidance on meetings outside the office?

For guidance about the health and safety of staff working outside the office, see COG11450, and COG11500.

For guidance about personal safety, see HR62040. You and your manager are responsible for observing this guidelines. If you or your manager has any concerns about the area you are visiting or the person to be visited, you must critically review the purpose of the visit.

For guidance about what to do if you are refused entry when using formal inspection powers, see CH25650.

For guidance about conduct and behaviour during a visit or meeting, see COG11000.