Cop 9 Tax Investigation

Cop 9 Tax Investigation

Cop 9 Tax Investigation In London

If you have been supplied with a COP 9 notice it is because HMRC suspects you of serious tax fraud. COP 9 investigations are unpleasant and time-consuming and can become stressful if they aren’t handled properly.

We are Code of Practice 9 specialists with extensive experience dealing with HMRC investigations and we can assist you through the process.

What are COP 9 investigations?

COP 9 investigations are initiated when HMRC suspect serious tax fraud. HMRC can go back as far as 20 years to reclaim tax and COP 9 investigations are only initiated when HMRC expect to reclaim taxes in excess of £75,000 and often as much as £500,000. COP 9 investigations are civil investigations but failure to comply can lead to a criminal investigation and prosecution.

Under Code of Practice 9, individuals are given immunity from prosecution in exchange for a full and complete disclosure of all irregularities in their personal tax affairs via the Contractual Disclosure Facility (CDF).

CDF Key Points:

  • Under the CDF HMRC decides not to criminally investigate and prosecute you over the fraud you reveal in the CDF contract

In return you must:

  • Respond within 60 days, failure to do so will be treated as you refuse the offer to disclose. A tax investigation will be initiated and you will no longer be exempt from prosecution
  • Tell HMRC about all the tax you have evaded, with no exclusions
  • Sign a statement to say that you have provided accurate and complete details of the tax evasion
  • Pay all taxes, duties, interest and penalties due
  • Stop any evasion immediately

Where individuals decide to liaise with HMRC, they will normally be asked to complete a Disclosure Report which will comprise:

  • a brief business history
  • a description of all tax irregularities (including any innocent or careless errors) and how these were carried out
  • quantification of all the irregularities
  • information to show how you quantified the irregularities and ensured that nothing had been missed
  • summaries of tax and/or duties, interest and penalties due
  • a reconciliation of the irregularities with the summary of tax and/or duties
  • a certified statement of your worldwide assets and liabilities
  • certificates of bank accounts and credit cards operated

HMRC inspires those under COP 9 investigation to appoint a professional adviser to guide them through the process and negotiate with HMRC on their behalf.

How we can help

Our consultants at Birchtree Sullivan are highly qualified tax experts and Ex-HMRC inspectors with experience of COP 9 investigations.

Our investigation specialists will:

  • Prepare the Disclosure Report
  • Attend meetings with HMRC on your behalf
  • Negotiate and work to reach a fair and final settlement, including reducing penalties where possible.
  • Negotiate a reasonable and affordable payment period
  • Fees – our prices are competitive and we will do our utmost to ensure that our professional fees are fair and reasonable

For a face to face meeting with a client services team member, contact us today on (+44) 0207 183 9448 or email: