If HMRC requests a meeting with a taxpayer to discuss their affairs, what are their options? John Cassidy explains all.
A LinkedIn post of mine seems to have hit a nerve, with tens of thousands of views, likes and comments (LinkedIn post). The crux of the post was a written assertion by an HMRC officer in the Fraud Investigation Service, hence unlikely to be an inexperienced, junior officer, that: “You have repeatedly refused to meet with HMRC and we are entitled to reach an adverse view of that behaviour and that we have viewed the persistent non- cooperation as evidence of guilty knowledge and dishonesty.”
There may, of course, be reasons for agreeing to attend a meeting with HMRC but, equally, there may be good reasons why it is advisable to politely decline; it is a judgement call every time, based on the relevant facts and merits of the case. What refusal to attend a meeting most certainly is not is evidence of guilt and dishonesty, nor does it entitle HMRC to reach an adverse view about anything.
This particular inspector’s stance is also alarming given that a meeting with HMRC is entirely voluntary, something which their own guidance manuals clearly recognise.
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