SCIG16720 - Procedural Matters: Miscellaneous: Hospitality

SI work is sensitive and may involve us in situations that are not usually encountered by our colleagues in other parts of HMRC. As a result, you must follow the departmental guidelines on hospitality, gifts and other benefits. Please refer to the (This text has been withheld because of exemptions in the Freedom of Information Act 2000) for more information.

The main principles set out in this guidance apply to everyone in SI as well as other members of the Department. You may know that your integrity is above board but what is important is that this is demonstrated to others at all times and not brought into question. And so it is essential that our judgement is not compromised by the acceptance of benefits from a third party.

If you receive, provide or are offered hospitality that goes beyond ‘coffee, tea and biscuits’ you must notify your Operational Leader so that he/she can record it in the hospitality register. Each SI office must have a register. The register will be reviewed by Governance & Assurance on behalf of SI.

It is not acceptable for taxpayers or their professional representatives to meet any part of the travel or accommodation expenses of Investigators attending meetings within or outside the UK. If this is suggested to you, you must decline it and report it to your Operational Leader.

Where there is doubt about how to proceed you should, for your own protection, seek advice from your Operational Leader who will seek further advice where necessary.