HMRC Disputes

What is HMRC Code of Practice 9 (COP 9)?

An investigation under the Code of Practice 9 (COP9) or Contractual Disclosure Facility (CDF) – both of which are the same – is the highest level of non-criminal investigation that HMRC conduct.

It is an extremely serious type of HMRC investigation and should not be taken lightly.  It covers not just “tax” in the normal sense, but extends to cover any duty whatsoever that HMRC has control and management or supervisory powers over.  As a result, it is far-ranging and anyone subject to such an HMRC challenge must address their behaviour against any and all of the duties that HMRC control under the threat, from HMRC, of possible serious consequences.
Due to the seriousness of the investigation, we always advocate that expert HMRC-handling advice, from professionals steeped in such experience, is sought at the very outset.

Why trust Independent Tax with your COP 9 dispute?

We have been dealing with HMRC related troubles for a combined period of over 150 years, having dealt with hundreds of cases both as former HMRC Investigators and assisting and supporting clients in our time in practice. Our clients tell us that they value our extensive knowledge and genuine “hands on” accessible and no nonsense approach to any matter involving HMRC and disputes and difficulties with them.

What happens during a Code of Practice 9 (COP 9) investigation?

A CDF or Code of Practice 9 (COP 9) investigation is how HMRC deal with cases of suspected tax fraud. Where HMRC merely suspects you have committed tax fraud, they will contact you under the CDF process and ask you to initially disclose in outline your fraud by completing their contract.

The outline contract is a formal agreement between you and HMRC saying what you’ve done wrong if you have. In exchange for your full disclosure, your cooperation and your full financial settlement HMRC agree at the start of the process to dispense with any criminal investigation, prosecution or sanction for any fraud disclosed. Your cooperation must last throughout the disclosure investigation. Your cooperation will include appointing an investigation specialist to produce a “disclosure report” of all tax failures for you to provide HMRC with the full picture.   HMRC impose tight deadlines on filing this report and failing to adhere to these deadlines can lead to HMRC withdrawing the opportunity and beginning a detailed investigation into your affairs, which could include criminal action.

What to do if I have received a COP 9 or CDF letter?

If you have received a CDF or Code of Practice 9 (COP 9) letter you only have 60 days to respond with your written outline disclosure – with no extensions!   We would strongly suggest that you must seek expert advice at the start as this is the most crucial stage.

Speak to our team of experts for help with COP 9

A CDF or Code of Practice 9 (COP 9) investigation is serious and is often stressful. Whilst HMRC may make it intrusive and prolonged, we work with clients to avoid that. As former Code of Practice 9 (COP 9) Inspectors within HMRC, we have an unrivaled record of successfully dealing with HMRC’s Fraud Investigation Service, which is the specialist Department within HMRC who deal with CDF and Code of Practice 9 (COP 9) work.

Even where we have not been involved from the very start, our involvement will give “fresh eyes” to such investigations and we will navigate a conclusion.   As well as direct client investigations, we have a long track record helping independent accountants through this process and they often value our “helping hand” approach, helping them through such an investigation if they feel able to tackle most of it.

The CDF or Code of Practice 9 (COP 9) route is also available if you have not paid all your taxes and want to bring your affairs up to date voluntarily.   We often help people to undertake this approach and HMRC actively encourages people to follow this route if they know they have failures that need to be remedied.

We do though strongly advocate expert advice before approaching HMRC under the CDF or Code of Practice 9 (COP 9) process as it is serious.  Having won awards from industry groups for the way in which we handle, specifically, Code of Practice 9 (COP 9) investigations, we are ideally placed to offer clear-minded, pragmatic advice and are available to assist.