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.
The following advisers all have the relevant specialist expertise. Their profiles include their contact details, background,
specific expertise and other specialisms
Rebecca Busfield CTA, MA Oxon
Chartered Tax Adviser with Big Four background, specialising in HMRC investigations for nearly 20 years including COP9/CDF, COP8, WDF, RTC, compliance checks & disclosures.
We can sort all your tax vat etc problems with HMRC as we have done for many accountants and business clients. We can deal with TAX/VAT/PAYE investigations and penalties.
Tax Barrister and Former Head of Chambers at Temple Tax
Tax Investigation Specialist COP 8 & 9, Compliance checks, WDF, Voluntary disclosures, CJRS issues. Offshore matters including Crypto currency.
A fully qualified ex-HMRC Senior Tax Professional, having worked the most serious & complex tax matters from both sides, I am uniquely placed to assist in these matters.
Head of Buzzacott's award-winning Tax Investigations and Dispute Resolution team, bringing a unique understanding of the inner workings of HMRC to the advantage of my clients.
Shaun has a strong record in dealing with complex HMRC tax investigations, including those under HMRC's COP9 "Contractual Disclosure Facility".
Taking the stress away from a tax investigation and giving back certainty. From Disclosure through to Settlement. Resolving any exit from EBTs, Remuneration Trusts etc.
A former HMRC Inspector with over 30 years experience in the tax investigation arena. Specialist in COP9 and Tribunal work.
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.
Highly experienced professional dealing with HMRC disputes of all types across the whole of the UK. Over 40 years in the sector to include leadership positions in large firms.
COP9 & Serious Tax Investigation Specialist at reasonable fees* - Having been responsible for setting up the COP9 (Contractual Disclosure Facility) teams
I specialise in solving tax problems: HMRC enquiries, fraud investigations, or structuring your affairs efficiently to not attract HMRC scrutiny.
Specialist in Tax Investigations/CoP9/Contractual Disclosure Facility /Compliance checks/Tax Enquiries/Voluntary Disclosures/Proceeds of Crime and criminal Investigations
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.
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