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Code Of Practice 9 (COP9)

Have you received a Code Of Practice 9 (COP9) letter from the HMRC?

What is a Code Of Practice 9 (COP9)?

If HMRC have contacted you with a COP9 letter then there is a suspicion of tax fraud by you and your business.  HMRC will make you an offer of full disclosure under the Contractual Disclosure Facility (CDF) arrangement which you have 60 days to respond.  If you disclose deliberate conduct to HMRC then they will NOT pursue a criminal investigation against you which could lead to prosecution.  A trained authorised officer will be assigned to your case and they will be your point of contact throughout.  If you give full cooperation during this time then HMRC may be more lenient with your penalty if there was to be any at the conclusion.  The COP9 applies to all tax losses that are a result of your deliberate conduct.

HMRC have started the COP9 investigation because they have information of tax fraud but they will not disclose the information and it is down to the individual to make a decision on whether to agree to a full disclosure.  There may be an innocent explanation from the individual which HMRC are willing to listen to.  They have the powers to investigate even if you decline the disclosure and can:

  • Start their own investigation which may ultimately be a criminal investigation
  • Get information about your financial and business affairs from third parties
  • Take formal action including raising assessments for the tax and interest we consider is due
  • Charge significantly higher penalties
  • Start legal proceedings to secure some or all of your assets
  • Require a financial security from you against certain unpaid taxes and duties

Tax Advisory UK strongly recommends you contact a Tax Investigation specialist today to help with your investigation from HMRC.  A COP9 should not be taken lightly and Tax Advisory UK understands the stress this can cause and want to help you find an experienced and reliable Tax Investigation specialist that can help you.

Contractual Disclosure Facility (CDF)

Tax Advisory UK strongly recommend you contact a tax investigation specialist immediately to help with your COP9 investigation from the HMRC.

You can decide if you do not want to make a full disclosure with the Contractual Disclosure Facility (CDF) if you genuinely feel there is no deliberate tax fraud but this may be used against you later on in court if the investigation can prove otherwise.

If you agree to the CDF then you will need to complete the Outline Disclosure, which is sent with the CDF, honestly and with information to support this.  HMRC will NOT pursue a criminal investigation if you co-operate with a full disclosure.  If there are any discrepancies, false statements or an incomplete Outline Disclosure then HMRC can start a criminal investigation.

Once you have signed the CDF contract and responded to HMRC, you will have admitted that the tax lost was a deliberate act and HMRC can look back into your tax affairs for the last 20 years to claim back tax, interest and penalties.  Full co-operation could ensure possible reductions on the tax, interest and penalties.  Penalties are chargeable in accordance with the provisions contained in legislation (in some cases up to 200% of the tax lost but subject to reduction for positive behavior).

Contact Tax Advisory UK and we will arrange a meeting with some of the UK’s most experienced and professional Tax Investigators who will help with your COP9 cases.  Please call 07908 074954.

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