FCIM205030 - Where CDF offer is made 30 June 2014 onwards: the initial meeting: who should attend
Generally speaking, the attendees will depend on the circumstances of the case (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
It is important to point out to a customer who may be reluctant to attend, that attendance may contribute to reductions in any penalty when considering the quality of any disclosure.
The customer must decide who they would like to accompany them to any meeting. The customer is entitled to have an accountant, tax adviser or solicitor present. It will not be appropriate for any publicly funded legal advice to be present as the customer is not being detained and the meeting will not be held at a police station. The attendance of a solicitor should not be viewed as sign of non-cooperation.
If it is likely that you will require a more detailed disclosure report you should encourage the person who will be preparing the report to attend. However, this remains a matter for the customer to decide who they would like to have present.
Where
- an agent has been appointed, and
- the facts have been fully disclosed and agreed
leaving just, say, the tax treatment to be discussed, then it may be appropriate for the agent to attend without the customer.
There must be at least two HMRC officers present at any meeting that is being held. HMRC staff numbers should not normally exceed those from the other side. If you wish an HMRC accountant to attend and are likely to exceed this complement you should aim to seek agreement prior to your meeting.