Can I record an HMRC meeting?

You can ask to record an HMRC meeting, and many advisers do. HMRC does not have to agree, but its own guidance treats recording as acceptable when both parties know in advance.

Refusing to record does not mean you have no protection. You can take your own notes, bring an adviser, and ask HMRC for a written summary once the meeting ends.

For most directors, the practical answer is to raise it early with the caseworker rather than assume either a right or a ban.

Attendance at a compliance meeting is generally voluntary; HMRC cannot force you to attend under Schedule 36 Finance Act 2008, though it can use information notices to demand documents instead.

Because attendance is voluntary, the terms of the meeting, including whether it's recorded, are something you can negotiate rather than something fixed by law. HMRC's internal manuals set out that a recording can be made if agreed with the taxpayer in advance, with a copy usually offered to both sides.

If HMRC insists on no recording and you're uncomfortable with that, you're entitled to decline the meeting altogether and deal with the enquiry in writing instead.

Meetings can move quickly, and it's easy to say something imprecise under pressure that later gets treated as a firm answer. A recording, or at least detailed notes, protects you from misremembered exchanges.

If you bring an accountant or tax adviser, they can take contemporaneous notes and query anything unclear on the spot. That's often more useful than a recording you won't listen back to properly.

Whatever you decide, confirm afterwards in writing what was discussed and agreed, so both sides have a shared record.

Attending a meeting unprepared, or without support, is where directors often say more than they intend, which can lengthen an enquiry and increase costs.

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Don't attend an HMRC meeting alone if the enquiry involves significant sums or suspected inaccuracies.

Don't assume silence on recording means it's banned; ask directly before the date is fixed.

Don't rely on memory alone afterwards; request or make a written record within a day or two.