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?

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 60 UK accountancy firm

INTRODUCTORY MEETING

CONTACT US TO ARRANGE AN INTRODUCTORY MEETING, OR FOR A QUOTE.

DEBBIE DOLEGA

Partner - Personal Tax

Debbie is a Chartered Tax Adviser with over two decades of experience advising Private Clients with complex international tax affairs, including non-UK residents, non-domiciled individuals, trusts and personal investment companies.

ANDREW LEWIS

Senior Tax Manager

Andrew manages the firms personal tax department, including a portfolio of personal tax clients such as High Net Worth Individuals, Self Employed, Directors, Landlords, Non-Residents and Partnerships. Andrew also has significant experience in dealing with HMRC tax investigations and disputes including Section 9A enquires, the Worldwide Disclosure Facility (WDF), Code of Practice 9 and the Contractual Disclosure Facility.

DIANE HARPER

Tax Manager (ex-HMRC)

Diane has 38 years of experience in tax starting with 6 years at H M Revenue & Customs. She now manages a portfolio of 350 personal tax clients including high net worth individuals, Barristers, Self Employed, Directors, Non-Residents and Partnerships.

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Code of Practice 9 (CoP9)