If HMRC requests a meeting with a taxpayer to discuss their affairs, what are their options? John Cassidy explains all.<\/p>\n\n\n\n
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: \u201cYou 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.\u201d<\/p>\n\n\n\n
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.<\/p>\n\n\n\n
This particular inspector\u2019s stance is also alarming given that a meeting with HMRC is entirely voluntary, something which their own guidance manuals clearly recognise.<\/p>\n\n\n\n
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