In addition to the usual notes of meeting, you or your colleague
should make a separate note of the conduct of the visit, giving an
accurate account of what happened (for example, the note should say
if a guided tour of the premises was given). The notes of conduct
should be agreed and signed by both officers and sent (together
with the signed notes of the meeting) to the taxpayer or agent for
agreement in the normal way.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)