I know the theory says that transcription starts at +1. However, sometimes transcription can start at a different position (see for instance the article "RNA Polymerase II Activity of Type 3 Pol III Promoters", where the H1 promoter starts transcription at position -8).
Someone told me that this was also the case with CMV promoters: they would sometimes start transcription later than +1, so skipping the first nt of the 5'UTR. Can anybody confirm this?