Tax Changes

You don’t have to face COP 9 investigations alone, and you shouldn’t.

Receiving a COP 9 investigation letter from HMRC can be alarming. It means your business is suspected of serious tax fraud, putting you at risk of severe penalties, reputational damage, and even prosecution if handled poorly.

At KinsellaTax, our former HMRC investigators and tax specialists have guided hundreds of clients through Code of Practice 9 (COP 9) cases and the Contractual Disclosure Facility (CDF) from the HMRC. We know exactly what steps to take, how to respond, and how to protect you at every stage of the process.

What Is a COP 9 Investigation?

A Code of Practice 9 investigation is HMRC’s most serious form of civil tax enquiry. It’s used when HMRC believes deliberate tax fraud or evasion has occurred. Under the CDF, you’re offered one chance to make a complete and honest disclosure of all deliberate tax errors. In return, HMRC agrees not to pursue criminal prosecution provided the disclosure is full, accurate, and timely.

If you don’t accept the offer or fail to cooperate, HMRC may escalate the matter to a criminal tax investigation.

What Happens During an HMRC Code of Practice 9 Investigation?

When you receive a COP 9 letter, HMRC will outline their suspicions and invite you to respond within 60 days. During that period, you must decide whether to accept the CDF and admit deliberate behaviour, or reject it. Here’s what typically happens:

  1. HMRC issues a COP 9 letter, setting out the opportunity to cooperate.
  2. You have 60 days to respond, accepting or rejecting the CDF.
  3. If accepted, you’ll submit an outline disclosure and later a full report.
  4. HMRC reviews your disclosure and discusses settlement terms.
  5. Penalties and tax liabilities are finalised.

Every step must be handled carefully. Any inconsistency or missed deadline can make your situation worse. Having a professional representative from day one is vital to ensure your rights are protected.

Get immediate help with your COP 9 investigation

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Why Choose KinsellaTax

At KinsellaTax, you gain more than just representation. You gain years of tax defence experience from a team that truly understands HMRC inside and out. Our advisers include former HMRC investigators who know how the system works and how to secure the best possible outcome for you. 

We offer a 24/7 confidential helpline and provide nationwide representation, ensuring you receive expert support whenever and wherever you need it. With a proven track record in COP 9 and CDF cases, we handle every situation with sensitivity and urgency, ensuring your disclosure is managed professionally and your reputation remains protected.

Kinsella Tax Investigation Specialists

How KinsellaTax Helps During a COP 9 Tax Investigation

We know the COP 9 tax investigation process inside out. Our team includes former HMRC investigators who understand how HMRC operates and how to negotiate the best possible outcome for you. When you contact us, we will:

  • Review your COP 9 letter and assess your position confidentially.
  • Advise on whether to accept the HMRC’s Contractual Disclosure Facility.
  • Prepare your COP 9 form and disclosure documentation.
  • Communicate directly with HMRC on your behalf.
  • Negotiate to minimise penalties and protect you from escalation.

We take control of the process so you can focus on moving forward with confidence.

View these 10 questions that are asked during a COP 9 tax fraud investigation.

Don’t wait until it escalates. Contact our expert team today.

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Potential Penalties and Benefits of Making a Disclosure to HMRC

Understanding what’s at stake during a COP 9 case can help you make the right choices early on. While these investigations can be serious, there is still an opportunity to settle matters through cooperation and honesty.

If you cooperate through the CDF:

  • You can avoid criminal prosecution by making a full and voluntary disclosure to HMRC.
  • Penalties are reduced based on your cooperation.
  • Interest charges and repayment terms can often be negotiated.
  • Your reputation and ability to continue trading remain protected.

If you fail to cooperate or conceal information:

  • HMRC may pursue criminal investigation and prosecution, which could result in severe financial penalties and imprisonment.
  • You lose the protection offered under the CDF.
  • HMRC may publish your details publicly if you are found guilty of deliberate evasion.

Making the right decision early and seeking specialist help immediately can make the difference between a manageable settlement and a criminal case. At KinsellaTax, we work to secure the most favourable outcome for you, guiding you through every stage of disclosure and negotiation with HMRC.

What To Do If You’ve Received a COP 9 Letter or Form

Receiving a COP 9 form or letter from HMRC can be alarming, but it’s crucial to respond calmly and correctly. Acting quickly and getting the right advice can make all the difference to the outcome. Here’s what you should do right away:

  • Do not ignore the letter. HMRC sets strict deadlines, and missing them can lead to criminal proceedings.
  • Do not respond on your own. Anything you write may be used against you if your case escalates.
  • Contact a specialist immediately. A professional can assess your situation and handle communication with HMRC for you.
  • Gather relevant records and information. Having documentation ready helps your adviser build a stronger case.
  • Stay transparent. Honest cooperation through the CDF can help avoid prosecution.

At KinsellaTax, we’ll guide you through every stage, from reviewing your letter to preparing your disclosure, ensuring your response is accurate, compliant, and fully protects your interests. You don’t have to face HMRC alone; we’re here to take the lead.

Frequently Asked Questions

What is the CDF?

The CDF allows taxpayers suspected of fraud to admit deliberate tax irregularities in exchange for immunity from criminal prosecution. By entering HMRC’s CDF agreement, you accept responsibility for any deliberate tax errors and commit to full cooperation throughout the investigation.

Who handles COP 9 cases within HMRC?

COP 9 investigations are managed by HMRC’s Fraud Investigation Service (FIS) team. These are senior officers trained to handle serious tax fraud and evasion cases.

What are the three options if I receive a COP 9 letter?

You can (1) accept the CDF and make a disclosure, (2) deny any wrongdoing and submit a formal denial letter, or (3) ignore the offer – though non-cooperation can lead to criminal proceedings.

What should be included in the Outline Disclosure?

Your Outline Disclosure should explain:

  • What tax fraud took place
  • How it was committed
  • Who else was involved
  • How you benefited from it

If no fraud occurred, your denial letter must be truthful; false denial may lead to prosecution.

What happens if I ignore HMRC’s COP 9 letter?

Ignoring a COP 9 letter allows HMRC to continue investigating your affairs, often leading to civil penalties or criminal prosecution. Penalties are typically higher for non-cooperation. Always respond through a qualified adviser.

Will HMRC tell me what evidence they have?

No. HMRC will not reveal what information they hold or what triggered their suspicion. They expect you to take full responsibility by making a disclosure to HMRC that is complete and voluntary. This is why professional guidance is vital.

Can I report careless mistakes under COP 9?

No. The COP 9 process is only for deliberate irregularities. If your issue was due to carelessness or misunderstanding, other disclosure routes may apply.

What happens during a COP 9 interview?

HMRC investigators typically ask 10 structured questions, six on direct tax and four on indirect tax. They will explain that they have evidence suggesting your tax returns may be incorrect and will allow you to respond. Having a representative present is essential to protect your rights.

What if I deny wrongdoing?

If you submit a denial letter and HMRC accepts it, they will confirm that you’re no longer under suspicion. However, if your denial proves false, the case may be referred to HMRC’s Criminal Investigation Team.

Should I seek professional help?

Absolutely. COP 9 cases are highly complex. HMRC itself advises taxpayers to obtain independent professional representation. At KinsellaTax, we can handle all communication, prepare your disclosure report, and negotiate directly with HMRC on your behalf.