SCIG05370 - Civil Investigation of Fraud (Code 9): Preliminaries to the opening meeting: Refusal to attend opening meeting

We cannot compel anyone to attend a meeting under CIF or insist that they remain present if they want to leave during a meeting.

A failure or refusal to attend an opening meeting does not by itself constitute a non-disclosure in response to CIF. It is however legitimate to make it quite explicit that HMRC expects those to whom CIF is addressed to attend an opening meeting.

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)