No notes

My practice deals with a client who engages subcontractors.

A status enquiry is currently being carried out by HMRC. In the course of the information-gathering process the Inspector interviewed one of the subcontractors who had been working for our client. Neither our client nor my firm had any objections about this procedure.

The subcontractor had however parted company with my client and the departure had been less than amicable. The Inspector used the information gathered from his meeting with the subcontractor in determining that the subcontractor should have been treated as an employee.

We did not feel it unreasonable to ask for a copy of the Inspector’s notes of the meeting with the subcontractor as well as the original manuscript notes of the meeting made by the Inspector in accordance with the guidance in their manuals at ESM0501.

HMRC replied that ‘to turn to the question of...