COP9 investigations
Code of Practice 9 and the Contractual Disclosure Facility (‘CDF’)
Where HMRC suspects serious tax evasion, its normal course is to investigate under “COP9”. Cases can progress to COP9 either from local district investigations, offshore information, or cross-tax checks. This process, whereby a taxpayer is invited to make a formalised disclosure in return for immunity from criminal prosecution, has been around for the best part of a century. The latest incarnation of this policy is known as the Contractual Disclosure Facility (CDF) which retains the the civil approach to settling tax fraud without criminal prosecution in a standardised format with fixed timelines.
Where voluntary disclosures are made to HMRC, the possibility of COP9 should always be considered. COP9 involves significant risks, and specialist advice is essential. Our experience of COP9 and related matters goes back over 25 years, and we are able to advise both those under investigation, and those who are considering disclosures to HMRC.
