SIOG6500 - Investigation work: interviews with third parties: contents
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SIOG6505When to carry out a third party interview
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SIOG6510How to request a third party interview
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SIOG6515Nature of interview to be made as clear as possible
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SIOG6520Where status of third party not clear
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SIOG6525Representation for third party at interview
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SIOG6530Third party interview with taxpayer who may become first party
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SIOG6535Cold calls
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SIOG6540Conduct if meeting at third party premises
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SIOG6545Conduct of third party meeting generally
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SIOG6550Notes of meeting with third party not to be issued
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SIOG6555Third party interviews and witness statements
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SIOG6560Where third party becomes implicated during the course of meeting