Cop 8 Tax Investigation
The Fraud and Avoidance section of the Specialist Investigations Directorate of HMRC carries out investigations under the COP 8 procedure in all cases where the Civil Investigation of Fraud procedures (COP 9) are not used.
If HMRC suspects that there has been a deliberate attempt to pay less than the correct amount of tax or to take advantage of a scheme or device to reduce or eliminate a tax liability, they will investigate the matter thoroughly. Under COP 8, their objective is to achieve a financial recovery of any tax, interest and penalties owed. Whilst this is not undertaken with a criminal investigation in mind, if they suspect or find evidence of serious fraud, they may take action under COP 9 or instigate criminal proceedings.
HMRC recommends that anyone under COP 8 investigation should consider instructing a professional adviser. At Birchtree Sullivan, we have wide experience of these investigations and will be able to support you throughout the process, by attending meetings with HMRC and helping you to prepare the information that they require to resolve their enquiries.
Our aim is to ensure that the investigation is brought to a rapid conclusion. If we can help you to demonstrate that there is nothing wrong with your tax affairs, the matter will be closed without further consequence. Should HMRC substantiate their case, we will endeavour to mitigate any interest and penalties levied.
We can also represent you at the independent tribunal if you decide to appeal HMRC’s decision.