AH0755 - Commissioners’ Hearings: Evidence: Notes of interview

It is good practice for manual notes to be made in the course of an interview and a printed or typed note of interview prepared after the meeting. It is good practice to follow the following guidelines with regard to notes of interview:

1. retain the original notes made in the course of the meeting
2. prepare (or dictate) the formal note of interview immediately after (and certainly within 24 hours of) the meeting
3. note the time and date the formal note of interview was prepared (or dictated) on that note
4. send the formal note of interview to the appellant and his agent as soon as possible and invite them to add any corrections or comments.

Generally, notes of interview should only be produced as evidence if you and the appellant have agreed that the contents of the notes are an accurate record of what was said.

If the notes of interview have not been agreed an officer of Revenue & Customs who was present at the interview must attend the hearing to give oral evidence of relevant admissions made by, or on behalf of, the appellant. The Officer must satisfy the Commissioners that the notes were made while the matter was still fresh in his mind. See AH0860 regarding “writing to refresh the memory” in this way.

If no officer of Revenue & Customs who was present at the interview is available as a witness contact Central Policy: Tax Administration Policy, for advice.