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Introduction

From HMRC’s point of view, meetings are an important part of compliance checks into tax returns.

The information an HMRC Officer requires to carry out a compliance check will often consist, not just of business and financial records and documentation, but also of explanations from the taxpayer. HMRC’s view is that it will often save time and cost all round if those explanations are obtained at a meeting at an early stage during the compliance check, rather than by correspondence. For HMRC guidance on meetings in relation to compliance checks, see EM1820 onwards.

This guidance note covers meetings in respect of checks carried out on Small and Medium Enterprises (SMEs). For other types of meetings / visits, see the Contractual disclosure facility (CDF) guidance notes.

Meetings

HMRC has powers to inspect business premises and the business assets and business documents on those premises, as provided by FA 2008, Sch 36, Part 2. These powers do not extend to compelling a taxpayer to attend a