There is no prescriptive format for a Code 8 meeting. Each case
will be different but it is likely that an overview of the
taxpayer’s affairs or a company’s business will be
necessary to set the scene. It is important to ensure that the
facts on which the Investigation has been registered are verified
early in the proceedings.
It should be ascertained that the taxpayer fully understands the questions being asked at all times. The taxpayer should be given time to formulate the response to the questions and if he or she requires an adjournment to do so this should be granted.