Code of Practice 9 (CoP9)

Code of Practice 9 (COP9) is HMRC’s most serious form of civil tax investigation.

The initial letter HMRC issues opens with “HMRC have information that gives us reason to suspect that you have committed tax fraud.” You have 60 days to respond to HMRC’s opening letter.

With expert technical knowledge, careful negotiation and advice can often make a substantial difference to the eventual tax liability, penalty and charges.

CoP9 – WHAT TO EXPECT

Once HMRC issues CoP9, you may be offered an opportunity to disclose the nature of the tax fraud.

This offer is known as the Contractual Disclosure Facility (CDF). If you are offered CDF by HMRC, you have two choices:-

Co-operate with HMRC and accept the offer by making a disclosure via the CDF. HMRC will expect you to prepare a disclosure report and calculate any taxes due.
Reject the offer and face the risk of HMRC pursuing a criminal investigation.

WHY JEFFREYS HENRY LLP?

COP9 is an intrusive, lengthy and complex process
Over 100 years of combined experience dealing with Inland Revenue/HMRC tax investigations
Manage the full process on your behalf or advise you on the best strategy to approach
Minimise potential penalties and interest
Negotiate affordable repayment terms
Cost effective, fixed and capped fee arrangements
A Top 100 UK accountancy firm

YOUR SPECIALIST TAX INVESTIGATION TEAM

For further information, or to arrange a free confidential meeting,
please contact Paul Williams (ex-HMRC) or Ian Leigh on 020 7309 2222.

Paul Williams

Paul has 35 years of experience in tax starting at HMRC. Paul provides specialist advice to private individuals under a HMRC tax investigation or those wishing yo make a voluntary disclosure.

Ian Leigh

Ian is a Chartered Accountant who has specialised in tax since 1985. He advises on tax investigations and has helped many clients resolve their tax position using HMRC disclosure facilities.

RELATED TAX INVESTIGATION NEWS

Bhimal Hira