SDLTM81680 - Compliance: Working an enquiry

Meetings: Video and tape recording

Staff must not make a tape or video recording of a meeting.

If the purchaser or his or her agent wish to do so the compliance caseworker should normally

• allow a tape recording of the meeting to be made. The purchaser or agent should be asked to agree to provide either a full and typed transcript of the proceedings at their own expense, or an unedited copy of the tape or, if local facilities exist, should be asked to make a copy at the end of the meeting. The compliance caseworker should still prepare their own notes
• refuse the video request. Video recordings of meetings can have security implications, both for the officers concerned and the Department. There is the risk that the video will be used for some other purpose. From the purchaser's point of view there are normally no immediately obvious business reasons why a video recording, as opposed to an audio tape recording, is necessary. Detailed reasons for this refusal need not be given. If there are particular concerns a note of them in the enquiry papers should be made

Exceptional circumstances

But exceptionally there may be circumstances where the case for video rather than audio recording is pressed. An example may be where it is alleged that the compliance caseworker’s behaviour is physically intimidating, or where the purchaser is deaf.

The compliance caseworker does not have the right to insist on a purchaser attending a meeting. If the purchaser refuses to take part unless the proceedings are video recorded then the compliance caseworker will have to weigh up all the circumstances and decide whether to make an exception to the normal policy. A line manager should be consulted in such circumstances.

If it is decided, exceptionally, to allow a video to be made on official premises it should be explained that for security reasons HM Revenue & Customs does not normally allow this, and the following conditions must apply

• the camera should be sited so that the compliance caseworker’s face is not clearly seen on film. This will usually mean that it should be sited behind the compliance caseworker;
• the purchaser or agent should give an undertaking that no part of the recording will be used for any purpose other than the current enquiry
• an unedited copy in VHS format at the expense of the purchaser or agent should be supplied or, if local facilities permit, they should allow a copy of the tape to be made at the end of the meeting. The compliance caseworker should still prepare their own notes

If the purchaser objects to these conditions a refusal to make any exception to the normal policy of not allowing video recording on official premises may be made.

If video recording does take place on official premises care must be taken that official papers, files and computer screens are not visible and that other members of staff and details of building security systems are not within camera shot.

A purchaser cannot be prevented from making a video on his or her own premises. Again the advantages and disadvantages in deciding whether to acquiesce will need to be considered.