SDLTM81660 - Compliance: Working an enquiry
Meetings: Notes of meetings
Notes should be taken throughout the meeting. The compliance caseworker should make it clear to those present that they are doing so, that notes will not be verbatim (word for word) and that the purchaser and agent will be given a copy of the notes.
It is easier to take notes when important questions have been already written down in advance. These should be used as a basis for a detailed record, which should be prepared as soon as possible after the end of the meeting, ideally on the same day. The longer the delay before writing up, the greater the likelihood of omissions and errors.
The original rough notes should be retained in all cases. They may be of use if there is a dispute about what was said and they may even be needed for a Tax Tribunal hearing.
The detailed note should show the date on which the meeting took place, the location and the names of all present. The starting and ending time of the meeting and when you dictated the notes (even if it may be some days before you are able to sign and date the notes) should also be recorded. The issue of leaflets or other information handed to the purchaser or agent during the course of the meeting should be noted.
There may be exceptional cases where it is necessary to add or amend information after signing the note. This should be the subject of a separate note indicating the reason for the amendment. Manuscript amendments should not be made to the original note. It follows that where the original note was provided to the purchaser (and agent) they should be given the opportunity to consider any amendment.
If there were two officers at the meeting, normally only one will prepare a detailed note. Providing they agree the content, the person who did not take the notes should certify agreement and sign and date them as well as the author, immediately they have been written up.
The notes should be a factual summary of what took place.
If a point is important, it is a good idea to repeat to the purchaser during the meeting exactly what it is understood they have said. It may even be desirable to record a particular point verbatim.
Impressions about the demeanour, appearances or attitude of other parties should be excluded. Such comments not only make it impossible to provide the purchaser with a copy, but can undermine the value of the record if it has to be used in any appeal or penalty hearing. The notes would be considered a `writing to refresh memory' at such a hearing and could be referred to when giving evidence. However, they must be made available to the other side who might use the presence of conjecture to undermine the credibility of the factual material.
Any comments, which are considered relevant, beyond what was actually said, must be relegated to a separate note.
When writing up notes of meetings be consistent in the use of titles. Examples have been seen where the compliance caseworker’s name is prefaced by `Mr' or `Mrs' but the purchaser's is not. This discourtesy should be avoided.
