Code of Practice 9 – A practical guide

Many readers will be familiar with HMRC’s code of practice 9 (COP9) process either through their own firsthand experience or from reading explanations of how the process works in theory. This article seeks to explain COP9 in practice which is becoming increasingly relevant to advisers who based on the author’s experience will rightly or wrongly find the need to understand how COP9 works in practice increasingly important.

When is COP9 used?

COP9 is designed for use in situations where HMRC suspects or the individual chooses to voluntarily disclose that their deliberate action or inaction has led to an insufficient amount of tax being paid. Only individuals can register for COP9 but corporate and other liabilities can be incorporated into an individual’s tax disclosure. COP9 has been around for many years with cases now proceeding through the contractual disclosure facility (CDF). When...