I have laid out the procedure that a Public Notice 160 (PN 160) usually follows.
Now, given that this is mainly driven by ex-Customs staff as opposed to ex-Revenue staff, the procedure, in my view, can be aggressive on the part of the officer.
I have been told by an officer, even though I sent a 64-8 appointing me as the agent that it did not mean she had to deal with me and kept harassing my client to attend a meeting even though there is no legislation saying she had to attend a meeting.
I had to impress on the officer and her team leader the fact that it was not only discourteous but unprofessional and finally they realised my client was not going to attend a meeting. In fact I sent them the article by Dave Hartnett about trust between HMRC and advisers.
So, although I can tell you the procedures as follows depending on the officer will depend on actually how it runs and I go back to my original statement:-
ALWAYS GET REPRESENTATION FROM DAY ONE PRIOR TO CONTACTING HMRC.
Ask the person you want to appoint whether they have had experience in the type of enquiry and if you are not happy then look for someone else.
I was asked recently if I could give a couple of references to a lady who came to see me.
I obviously had to ask a couple of clients who were delighted to speak up for me and now the lady is a client of mine.
This is the first time it happened to me and perhaps it is a good idea for anyone seeking an agent.