Code of Practice 9 (“COP9”) – Signpost
HMRC COP 9 cases
Code of Practice 9 is only issued as part of the Contractual Disclosure Facility and is solely used by HMRC Fraud Investigation Service. Code of Practice 9 is a leaflet which sets out HMRC’s position on, and how to complete, the Contractual Disclosure forms and what the process of the HMRC investigation into their suspected serious tax fraud is.
The offer to take part in the Contractual Disclosure Facility and the issue of COP 9 are only undertaken where HMRC suspect serious tax evasion.
Our full suite of guides is as follows:
This guide sets out the basic features that underpin the COP9 regime.
This article sets out the background to the COP9 letter and the anticipated outcomes.
This article provides an overview of the COP9 investigation process.
This article sets out the basis on which HMRC might commence an investigation under COP9
This letter sets out some key do’s and don’ts if a brown envelope appears on your door mat bearing a COP9 letter from our friends at HMRC.
- COP9 acceptance
- COP9 denial
As you will see from our suite of articles, a COP 9 is only issued by HMRC where it believes that an individual has committed in serious tax fraud or serious tax evasion.
This is a serious matter.
As such, if you do receive a COP9 letter from HMRC you should act immediately by engaging with a suitably qualified and experienced tax specialist to assist you with this matter.
If you or your client have received a COP9 letter from HMRC, or have any queries about COP9 at all, then please do get in touch.