ARTICLE · 14 AUGUST 2024

COP9 HMRC Contractual Disclosure Facility – Is It Right For You?

BDO LLP

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COP9 is an in-depth tax investigation by HMRC's Fraud Investigation Service, requiring expert tax advice due to its complexities. It involves the Contractual Disclosure Facility (CDF), offering immunity from prosecution for full disclosure of tax fraud.

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COP9 is a serious, in-depth tax investigation, and not a routine enquiry. Expert tax advice is essential given its complexities and the potential downsides of missing deadlines or risking criminal action.

Our expert Tax Dispute Resolution team specialises in tax investigations and voluntary disclosure work. We offer a bespoke service with small teams to support you through the CDF process, including partner-led advice.

What is COP9?

COP9, or Code of Practice 9, refers to HMRC's Contractual Disclosure Facility (CDF), which offers individuals immunity from criminal prosecution for tax offences in return for a full disclosure of tax fraud. The CDF is operated exclusively by HMRC's Fraud Investigation Service.

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