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HMRC has launched a revised code of practice (COP) 9 as part of a wider push to re-establish it as the department’s primary civil investigation tool in tackling tax fraud. It has been developed in consultation with agents and other professionals.
The new version:
- restates the code of practice so that the COP9 recipient fully understands that the contractual disclosure facility (CDF) is an opportunity offered to them as an alternative to a criminal investigation; and
- resets the terms of the CDF contract to make sure the recipient is clear on exactly what they are signing up to HMRC’s expectations throughout the investigation and the serious consequences of their non-compliance.
New sections have also been which:
- reinforce the criminal underpin in COP9 by emphasising the different circumstances when a COP9 case can escalate to a criminal investigation and ultimately to prosecution;
- clarify when COP9 can cover fraud in respect...
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