EM1865 - Working the enquiry: meetings: tips for face to face meetings
1. The taxpayer may be nervous. That may not be a sign that there is anything wrong with the return. For many people the prospect of meeting a tax official is quite daunting. You should recognise this may be the case and try to put them at ease. Avoid any words or actions which are likely to produce an exaggerated response. You are not there to trick the taxpayer. You want to obtain facts, which will be easier if the person is relaxed. Start off with those areas which are familiar to the taxpayer, such as the general running of the business.
2. Questions about the taxpayer's standard of living and private assets are bound to be sensitive. Be ready to explain why it is necessary to look at these, for example, as a cross-check on the figures shown in the returns or accounts. Bear in mind that under the Human Rights Act 1998 (Article 8) any interference with a person’s rights of privacy must be in accordance with the law and proportionate to your aim EM1350.
3. Be tactful in your questioning. Ask initially about life-style in general terms before attempting to quantify individual items.
4. Try to establish early in the meeting facts that could later be used as explanations for unexplained sources of income and so on. For example how much personal cash is held? Do they gamble? Have they had any windfalls?
5. Whilst you must always be courteous in your dealings with the taxpayer and their agent, you must obtain the information which you need. If you fail to do so you will not be any nearer checking the return for completeness. You must therefore be firm and ensure that you do find out what you need to know. You have a statutory right to enquire into a return.
6. Meetings can be stressful and often having a few minutes break may be a good idea.
7. Abuse and threats should not be tolerated. Should a taxpayer threaten violence or even try to start it, you must end the meeting immediately. Make a full note as soon as possible and report the incident following the guidance about how to report a Health & Safety incident.
8. When you have exhausted all the questions you want to ask, it is a good idea to give the taxpayer a chance to add anything they want. Is there anything which has not been covered which they think is relevant to the points discussed? This gives the taxpayer the opportunity to put their case fully.