| 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 Tape
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 |
