Fraud Investigation Service (FIS)

In 2015, HMRC created the Fraud Investigation Service (FIS) which consisted of an elite tax investigation team within HMRC.

This department was originally designed with 2 units covering civil investigations and criminal investigations but they are now both combined under the FIS.  The role of the FIS is to tackle the most serious fraud and serious tax evasion in the UK.

FIS staff a wide range of professionals who have been supplied with powers and approaches to ensure the UK taxpayers are safe from fraud.  These professionals include cybercrime experts, criminal justice professionals, and tax professionals.

Two of the most serious tax investigations are Code of Practice 9 (COP9) and Code of Practice 8 (COP8) which can be potentially serious.  A COP9, if found guilty, can result in a jail sentence and is the most serious of the investigations.