The simple answer to this question is that there is no requirement in law for you to attend a meeting with HMRC. This does not mean that a meeting should not take place as long as you are prepared correctly and it is in the your interests to do so.
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We are bound by the ethical guidelines of the Chartered Institute of Taxation and any other regulatory requirement. We endeavour to provide accurate information, however, the content of this site is for general information only and should not be taken to be tax or legal advice which must always be tailored to the appropriate circumstances of each individual.