Following the meeting, notes of the proceedings will be supplied by the investigator. Notes of an Special Civil Investigations (SCI) interview tend to be lengthy and detailed. The adviser should review these carefully, pointing out to the investigator anything that needs to be added or amended, and also watching out for prejudicial wording or inclusion of the investigator’s impressions. Silence on the part of the adviser will be taken by the investigator as acceptance of the notes.


It should be borne in mind that agreed notes can be produced as evidence of established fact in any subsequent proceeding taken against the client. Whilst it is unlikely that they would be sued in such a way, it will severely damage a client’s position if information given in the subsequent report differs materially from details given at the meeting.


If you are the subject of a Serious Fraud Investigation interview then you need representation from an expert. Call KinsellaTax FREE on 0800 471 4546