Introduction to this document

Changing interview notes

If you attend an enquiry interview, the tax inspector will make their own notes of what they “think” was said and use them against you if they can. They will probably try to get you to sign them as a true record of what came up at the meeting. Should you?

Read the notes

Never sign notes at a meeting. Gain yourself some thinking time by saying you would like to go over the notes in some detail. Ask the inspector to send them to you. Go through the notes looking for all the things that are wrong, both where they do not reflect what was said and where they do but you have since discovered that what was said was incorrect. The latter is one way of changing your mind after the event, particularly if an off-the-cuff remark is not confirmed by what you find in your records. Even when you send the amended notes back to HMRC, don’t sign but do include our Changing Interview Notes covering letter.