HMRC Investigations: Code Of Practice 9

Not all tax fraud in the UK results in a criminal investigation and prosecution. HMRC still have discretion to offer taxpayers whom they suspect have been involved in deliberate fraud an opportunity to make a full disclosure in return for a promise that the matter will be conducted under this code of practice (known as COP9). At the present time, COP9 is the only facility open to a taxpayer in which HMRC will, in certain circumstances, offer a written guarantee of no criminal investigation. A few thousand specially trained officers within the FIS Directorate work the individual cases. 'FIS' (pronounced 'FIZ')has nothing to do with champagne but stands for Fraud Investigation Service.