HM Revenue and Custom’s (HMRC) Code of Practice 9 (COP9) is the basis of the Contractual Disclosure Facility. (CDF) The CDF is HMRC’s most powerful weapon short of prosecution. The good news for a taxpayer is that if they are selected for the COP9 process, it is a clear indication that HMRC does not intend or desire to prosecute them.
If you have been notified by HMRC that you are under suspicion of serious tax fraud and are considering the Code of Practice 9, it’s vital to act straight away. It is also vital that you get advice from a tax investigation specialist, HMRC themselves recommend taxpayers seek specialist advice. Contact one of our specialist advisors, in full confidence, now.