Code of Practice 9 (CoP 9), introduced in 2012, is reserved for cases where HMRC suspects serious tax fraud. A tax investigation under the Code of Practice 9 process is conducted by what tax experts consider to be HMRC’s elite and specially trained tax fraud investigation teams.

HM Revenue and Custom’s (HMRC) CoP 9 is the basis of the contractual disclosure facility (CDF). The CDF is HMRC’s most powerful weapon short of prosecution.

There is no time to waste if someone is notified by HMRC that they are under suspicion of serious tax fraud and Code of Practice 9 is in play. You will want to get advice from a suitably experienced tax investigations specialist. Indeed HMRC themselves recommend taxpayers seek specialist advice - implying that it is not sufficient to rely on a less specialist accountant.

A fresh pair of eyes also means objective advice from someone with significant experience of dealing with CoP9 tax investigations.

The CoP9 process in cases of suspected serious tax fraud, replaced the previous Civil Investigation of Fraud process operated by specialist offices of HMRC. That process, once started, provided an absolute guarantee that the person under investigation would not be prosecuted for the original tax offences. This is no longer the case and is another reason for ensuring you take specialist expert tax investigations advice.

Tax Advisers

The following advisers all have the relevant specialist expertise. Their profiles include their contact details, background, specific expertise and other specialisms

Doug Sinclair
Doug Sinclair
A former HMRC Inspector with over 30 years experience in the tax investigation arena. Specialist in COP9 and Tribunal work.
Tori Magill
Tori Magill
Cop9 specialist. Full range of tax investigations. Fixed fee pricing structure. Ex-HMRC Group Leader. Designed & implemented Cop9 CDF.
Richard Alderson
Richard Alderson
Now an experienced tax consultant, I have worked for over 30 years in HMRC and a Big 4 firm assisting clients and tax professionals to resolve tax disputes and manage tax risk.
Jacqui Fleming
Jacqui Fleming
Specialist in Tax Investigations/CoP9/Contractual Disclosure Facility /Compliance checks/Tax Enquiries/Voluntary Disclosures/Proceeds of Crime and criminal Investigations
Bill Stevenson
Bill Stevenson
COP9 & Serious Tax Investigation Specialist - Having been responsible for setting up the COP9 (Contractual Disclosure Facility) teams for Scotland, Wales and NI.
Rebecca Busfield CTA, MA Oxon
Rebecca Busfield
I am an HMRC dispute and investigation specialist. I help clients deal with complex tax investigations, compliance checks or make voluntary disclosures.
Shaun Walbridge
Shaun Walbridge
Matrix Forensic have a strong record in dealing with HMRC tax investigations, including those under COP9 Contractual Disclosure Facility.
Michael Sherry
Michael Sherry
Tax Barrister and Former Head of Chambers at Temple Tax
Your name here
Find out how your name could appear in these search results

Tax Accountants

The following tax accountants are all willing to assist with simpler questions on this topic and to help you complete tax returns. Their profiles include contact details and other key information.

 
 
Your name here
Find out how your name could appear in these search results