Have you received a CoP9 letter from HMRC?

Facing a CoP9 investigation can be extremely stressful and worrying – obtaining the right advice as soon as possible is crucial. 

What is a CoP 9 Investigation?

HMRC issue Code of Practice 9 in selected cases where they suspect tax fraud. In many cases, they carry out criminal investigations of suspected fraud with a view to prosecution. But under Code 9, they offer the taxpayers instead the chance to make a full disclosure under a contractual arrangement called a Contractual Disclosure Facility (CDF). The taxpayer will have 60 days to respond once an offer is made. If they make a full disclosure of their  deliberate conduct, HMRC will not pursue a criminal investigation with a view to prosecution. 

The term ‘deliberate conduct’ means that the taxpayer knew that an entry or entries included in a tax return and/or accounts were wrong, but they submitted them anyway, or that the taxpayer knew that a liability to tax existed but chose not to tell HMRC at the right time. 

In the course of the COP9 investigation, if the taxpayer makes materially false or misleading statements, or provides materially false documents, HMRC reserve the right to start a criminal investigation into that conduct as a separate criminal offence. 

HMRC ordinarily give assurances that if the taxpayer co-operate fully with their investigation, they will achieve a greater reduction in any penalty found to be due and may also be able to avoid other civil sanctions such as insolvency and, in some cases, the publication of their name and details. 

Obtaining correct advice

If you are under a CoP9 investigation, it is critical that you obtain specialist advice as you may inadvertently prejudice your case when dealing with HMRC on your own. Our experts at Templeton Brook Witt specialise in COP9 investigations and will provide prompt advice on best course of action and strategy. We take the stress off you by communicating to HMRC directly. With our expert knowledge, we can support you all the way with the aim to bring the investigation to a swift and favourable conclusion. 

Contact our specialist Tax Disputes team for a free no obligation consultation today. 

We can help you deal with any tax investigation through expert advice and specialist representation. Our team deals with matters ranging from individual tax disputes to large and complex multiple client cases. 

• Formal and Informal Notices
• Compliance Checks
• Penalty Notices
• Discovery Assessments
• Voluntary Disclosures to HMRC
• Accelerated Payment Notices (APNs)
• Code of Practice 8 – CoP 8 Investigations
• Code of Practice 9 – CoP 9 Investigations
• Contractor Loan Schemes and the Loan Charge
• DOTAS/POTAS Inquiries
• PAYE Tax Investigations 

• Corporation Tax Investigations
• IR35 Disputes
• VAT Investigations and Inspections
• HMRC Unannounced Inspections and Visits
• Settlements with HMRC
• Time to Pay Arrangements
• Statutory Reviews
• Forensic Tax Advice
• Tax Litigation Advice
• Corporate Advisory
• Private Client Advisory