| EM1821 |
General |
| EM1822 |
Purpose |
| EM1825 |
Preparation |
| EM1827 |
Agendas or Request for Questions in Advance |
| EM1828 |
Presence of an Agent |
| EM1830 |
Where to Hold |
| EM1831 |
Visits to Taxpayer’s Private Residences |
| EM1832 |
Conduct at a Private Residence |
| EM1833 |
Notes of Meetings |
| EM1834 |
Agreement of Notes with Taxpayer |
| EM1835 |
Video and Audio Recording |
| EM1836 |
Testing Explanations - Non-Taxable Sources |
| EM1837 |
Testing Explanations - Trader or Director |
| EM1838 |
Testing Explanations - Use of Evidence Held |
| EM1840 |
Decision on Reopening Earlier Years |
| EM1845 |
Establishing Culpability |
| EM1847 |
Construction Industry Scheme Abuse |
| EM1848 |
Visits to Third Parties |
| EM1850 |
General Points |
| EM1852 |
Spouses and Partners |
| EM1853 |
Spouses and Partners - Confidentiality |
| EM1854 |
Spouses and Partners - Disclosure: Forms of Authority |
| EM1855 |
Future Action |
| EM1860 |
Resistance to Attending Meetings |
| EM1861 |
Overcoming Objections to Attending Meetings |
| EM1862 |
Agent Only |
| EM1865 |
Joint Visits with Employer Compliance Officer |
