Contractual Disclosure Facility (CDF)

If you receive a Code of Practice 9 (COP9) letter from HMRC they may suspect you of tax fraud.  HMRC will give you the chance to take part in the Contractual Disclosure Facility (CDF).  By entering into this contract and co-operating with HMRC to disclose any tax irregularities, HMRC will NOT pursue a criminal investigation if you co-operate with full disclosure.

Voluntary Disclosure

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.