TTOG4160 - Investigation work: opening under Code 8: opening meeting brief
The Investigator should prepare a brief appropriate to each case and all HMRC personnel present at the meeting should have a copy which should be used as a guide and no more. The Investigator must be able to respond to the answers given and be able to adapt to the scenario that unfolds at the meeting. The answers given to the original questions in the brief are likely to generate further questions and it is therefore vital that the Investigator is familiar with the facts of the case before the meeting takes place.
It will usually be helpful for one of the HMRC attendees other than the Investigator to be the main designated note taker to give the Investigator more opportunity to adapt and respond as outlined above.