COP 9 CDF Tax Fraud Disclosures

People HMRC believes have committed tax fraud are initially investigated to identify cases suitable for criminal prosecution. Where HMRC decides not to prosecute, it may offer the chance to use the Contractual Disclosure Facility under Code of Practice 9.

COP 9 fraud investigations are launched when HMRC expects to collect between £75,000 and £500,000 of unpaid tax, penalties and interest. HMRC will not usually undertake a Code of Practice 9 tax investigation unless it believes there is evidence that serious tax fraud has been committed.

Once the HMRC letter arrives, it is important to get advice before sending a reply. The earlier our tax investigation adviser becomes involved, the more scope there is to control the position and reduce avoidable cost.

Admitting The Tax Fraud

If you admit the fraud and cooperate fully with the investigation, HMRC can give immunity from prosecution and penalties may be reduced.

You will usually need to complete an Outline Disclosure Form, giving brief details of the fraud, approximate amounts involved and the records available.

Our specialist tax fraud investigation adviser can prepare certified disclosure documents, explain the amount owed and help present bank account and credit card information in the right way.

Denying The Tax Fraud

Denying the fraud will not make the investigation go away. HMRC can launch an investigation without your help, demand information, contact banks, customers and suppliers, and raise assessments.

You may also leave yourself open to criminal prosecution. Property, assets and money can then be seized under the Proceeds of Crime Act and Money Laundering Act.

Our advice: do not reply without specialist help.

How We Can Help

  • Explain the COP 9 and CDF process
  • Prepare the Outline Disclosure Form
  • Deal directly with HMRC on your behalf
  • Prepare the detailed disclosure report
  • Challenge assumptions and excessive assessments
  • Negotiate tax, interest and penalties
  • Work alongside your solicitor or accountant
  • Reduce stress and keep communication controlled

Get Specialist Advice Before You Respond

Do not bury your head in the sand and hope nothing will happen. Ken Robinson can review the HMRC letter, explain your options and help limit the damage an HMRC tax investigation can do.

Contact Us