Cop 9 Tax Investigation

If you have been issued with a COP 9 notice it is because HMRC suspect you of serious tax fraud. COP 9 investigations are intrusive and time consuming and can become stressful if they aren’t managed properly.

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

What are COP 9 investigations?
COP 9 investigations are opened when HMRC suspect serious tax fraud. HMRC can go back as far as 20 years to reclaim tax and COP 9 investigations are only opened 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 result in 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 agree not to criminally investigate and prosecute you over the fraud you disclose in the CDF contract
  • In return you must:

  • Respond within 60 days, failure to do so will be treated as you declining the offer to disclose. A tax investigation will be opened and you will no longer be immune from prosecution
  • Tell HMRC about all the tax you have evaded, with no exceptions
  • 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 co-operate with HMRC, they will normally be invited to complete a Disclosure Report which will contain:

  • 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 encourage 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

Birchtree Sullivan only employ chartered tax advisers (CTAs) 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 upmost to ensure that our professional fees are fair and reasonable

For a face to face meeting with a client services team member, contact us on 0207 183 9448 or email: dilwar.hussain@bts-online.co.uk

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