What is a Contractual Disclosure Facility (CDF) in the Code of Practice 9 process?

A Code of Practice 9 tax fraud investigation is undertaken if HMRC suspect serious tax fraud has taken place.

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

HMRC have recently changed the Code of Practice 9 process and introduced the Contractual Disclosure Facility, which now replaces the previous Civil Investigation of Fraud procedures.

Code of Practice 9 Tax Fraud and Contractual Disclosure Facility (CDF)

Code of Practice 9 Tax Fraud and Contractual Disclosure Facility (CDF)This facility will be offered to taxpayers when HMRC suspect that a tax fraud has taken place. Those wishing to own up to potentially fraudulent activity may also take advantage of the Contractual Disclosure Facility (CDF).

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 a full disclosure to them.

You must remember that HMRC will not undertake a Code of Practice 9 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 Contractual Disclosure Facility is not suitable for those wishing to inform HMRC of careless mistakes, errors or tax avoidance schemes where tax fraud has not taken place.

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.

If taxpayers suspected of tax fraud sign the document and own up to the tax fraud, HMRC will promise not to pursue a criminal tax investigation relating to that matter.

The expiry date for accepting the offer and submitting the outline disclosure will be set out at the top of the Outline Disclosure form HMRC will send you. There will be no extension of time under any circumstances.

The 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 the fraud?

The information listed above must be included for EACH separate tax fraud committed at any time.

If you do not believe you have been involved in tax fraud, then you can sign and return the Contractual Disclosure Facility denial letter to HMRC. If HMRC verifies and accepts your denial, then they will issue confirmation they no longer suspect you.

However, be warned that if you make a denial and HMRC find that you have been involved, then your case may be referred to their Criminal Investigation team.
The denial letter may be used as evidence in any subsequent court or tribunal proceedings.

KinsellaTax advises anyone who receives a Code of Practice 9 tax investigation letter and a contract offer from HMRC to contact a tax investigation expert IMMEDIATELY before they 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 that have years of experience in dealing with serious tax investigations and we can tell you exactly how HMRC will run their investigation.

Call KinsellaTax with your tax fraud enquiry now on 0800 471 4546 and speak with a Code of Practice 9 tax investigation specialist today.

Do not – repeat do not – contact HMRC directly. Remember anything you say, even on the telephone, will be recorded and may be 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.


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