Meetings in the past were invariably held on HM Revenue &
Customs premises, but they could be held at the business premises,
purchaser's home or agent’s office.
When holding a meeting outside the office, the compliance
caseworker should generally take a colleague, especially if
visiting the purchaser's home. If there are likely to be
difficulties, the presence of a witness would be useful to help
counter any unjustified complaint of unreasonable behaviour on the
compliance caseworker’s part or if, exceptionally, some
threat is made against them. If this happens they should withdraw
immediately.
A compliance caseworker must always identify themselves on
arrival. They do not have a right of entry to anyone's property.
If a meeting is attended outside the office, the compliance
caseworker is an invited guest of the owner or occupier of the
property. They should conduct themselves accordingly and leave at
any time that they are asked however inconvenient it may be.
