Worried about a COP9 tax investigation? Don’t panic

When HMRC launches a COP9 investigation, they can go back 20 years into tax records so putting a foot wrong can be damaging and costly, explains Uzair Delair, HMRC enquiry expert at Croner-i My VIP Tax Team

Code of Practice 9 (COP9) is a formal investigation process used by HMRC in cases where they suspect serious tax fraud. It grants the taxpayer an opportunity to make a full disclosure of any tax irregularities through the Contractual Disclosure Facility (CDF). Taxpayers who want to disclose tax fraud voluntarily can apply to HMRC, either online or in writing, to be allowed on to the CDF facility.

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