ARTICLE · 28 MAY 2024

Code Of Practice 9 (COP9) Investigations

Price Bailey

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Receiving a COP9 investigation letter from HMRC's Fraud Investigation Service can be a daunting experience, signalling that HMRC suspects deliberate tax underpayment by you or your business.

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Receiving a COP9 investigation letter from HMRC's Fraud Investigation Service can be a daunting experience, signalling that HMRC suspects deliberate tax underpayment by you or your business. This letter indicates that HMRC has initiated a civil investigation under the Contractual Disclosure Facility (CDF), a process offering immunity from criminal prosecution in exchange for full disclosure and cooperation. It's crucial to understand that the information leading to this investigation might stem from various sources and might not always be accurate.

Navigating a COP9 investigation requires prompt professional advice to mitigate risks and ensure a fair resolution. This article provides guidance on the nature of COP9, the steps involved in the investigation process, and the importance of seeking expert guidance when faced with such serious tax matters.

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