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What is the COP9 process?

A Code of Practice 9 or COP9 takes place when HMRC suspects serious tax fraud has taken place.

KinsellaTax has vast experience in dealing with all types of HMRC investigations. We can give you the expert advice and representation that is essential in these cases.

HMRC have recently changed the COP9 process and introduced the Contractual Disclosure Facility. This replaces the previous Civil Investigation of Fraud procedures.

The facility is only relevant for people willing to admit fraud. It is not suitable for reporting obvious errors or avoidance schemes where this is no clear fraud.

We advise those receiving Code of Practice 9 letters and a contract offer from HMRC to contact us IMMEDIATELY. Do not sign anything!
Signing anything before you get professional, specialist advice may have serious repercussions
Call KinsellaTax with your enquiry now on 0800 471 4546 and speak with a COP9 specialist today.

 

How many individuals have entered into the Contractual Disclosure Facility?

438 entered into the Facility during the Financial Year 2018/2019 (Daily Telegraph).  Of these, a third (148) voluntarily came forward. HMRC generated up to £95m from these facilities during 2018/2019.  Not all cases opened during the financial year are completed within that financial year. The figure will therefore be higher than these 438 individuals.

The Contractual Disclosure Facility – CFD Explained

COP9 - Contractual Disclosure FacilityThis facility is offered to taxpayers when HMRC suspect that tax fraud has taken place. Those wishing to own up to potentially fraudulent activity may also take advantage of the Facility – CDF1 form. This involves agreeing to make an outline disclosure (OD) within a suggested 60 day period.

HMRC receive information from a number of different sources. They will, however, not tell you what information they hold or what suspicions they have. It is up to you to make full disclosure to them.

HMRC will not undertake a COP9 investigation unless they have firm evidence that serious tax fraud has taken place.

If you want to avoid a prison sentence, then you need KinsellaTax on your side. Call us now on 0800 471 4546.

The Facility is not suitable for those wishing to inform The Revenue of careless mistakes, errors or tax avoidance schemes.

There are three options:

  • The Contractual Disclosure Facility route: Owning up to tax fraud.
  • The Denial route: Denying any wrongdoing.
  • The Non-Cooperation route: ignoring HMRC’s letter and offer

Click here to see the process flowchart.

HMRC promise not to pursue a criminal investigation if the taxpayer signs the document and owns up to the fraud

The expiry date for accepting the offer and submission is printed at the top of the Outline Disclosure form. There will be no extension of time under any circumstances.

The COP9 outline disclosure should include the following details:

  • What tax fraud took place?
  • How was it committed?
  • The involvement of any other people and entities?
  • How you benefited from the fraud?

EACH separate tax fraud must list the above information.

Sign and return the Contractual Disclosure Facility denial letter to HMRC if no tax fraud has taken place. If HMRC verifies and accepts your denial, then they will issue confirmation they no longer suspect you.

If you make a denial that proves to be untrue you may be referred to the Criminal Investigation Team. Court or tribunal proceedings rely on the denial letter as evidence.

We advise those receiving Code of Practice 9 letters and a contract offer from HMRC to contact us IMMEDIATELY. Do not sign anything!

Signing the contract before you get professional, specialist advice may have serious repercussions.

KinsellaTax’s team comprises of ex-Inland Revenue and ex-Customs and Excise staff. They have years of experience in dealing with serious investigations. We tell you exactly how HMRC runs their investigations.

Call KinsellaTax with your enquiry now on 0800 471 4546 and speak with a COP9 specialist today.

Do not – repeat do not – contact HMRC directly. Remember HMRC record all conversations which – used in evidence against you at a later date. Always contact KinsellaTax first if you get a letter from HMRC regarding an investigation or inquiry into your tax affairs. Especially when dealing with Contractual Disclosure Facility cases.

Code of Practice 9 – The 10 Questions Asked

  • Any tax fraud investigation conducted under COP9 regulations follows a specific protocol.
  • HMRC investigators ask 6 set questions on Direct Taxation and 4 on Indirect Taxation during an interview. NOTHING ELSE.
  • An interview conducted as a Code of Practice 9 tax fraud investigation follows a standard pattern.
  • The interview begins with the investigator introducing himself and his colleague.
  • The HMRC investigator will outline the function of Special Civil Investigations or Civil Investigation of Fraud teams when investigating suspected serious tax fraud. He will then say that HMRC has information indicating that the taxpayer’s accounts and returns may be incorrect.
  • Although there may be an innocent explanation, the investigator will explain it is his duty to fully investigate the matter.
  • At this stage, HMRC will feel fairly confident that they have a case.
  • They will have conducted a detailed investigation prior to the interview bringing potentially damaging information to the meeting.
  • HMRC discuss both direct and indirect tax matters in the interview.
  • HMRC structure the meeting so that the taxpayer is aware of what tax is being considered. Each one dealt with separately.

Click here to see the ten questions asked in an interview (opens a PDF)

KinsellaTax prepares a Disclosure Report on your behalf. This includes answers to questions not given to the investigator at the time of the meeting.

It is vital that you get an expert in dealing with HMRC tax investigations to deal with your case.

Our tax fraud investigation experts will handle your case, leaving you to get on with living your life.

Call KinsellaTax NOW on 0800 471 4546 for free, 100% confidential advice about COP 9. We are on your side.

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